county of santa barbara state of...

COST ALLOCATION PLAN For use in the Fiscal Year 2017-18

PREPARED IN ACCORDANCE WITH OMB 2 CFR PART 200 THEODORE A. FALLATI, CPA, CPFO AUDITOR–CONTROLLER

COUNTY OF SANTA BARBARA STATE OF CALIFORNIA

Santa Barbara County

Countywide Cost Allocation Plan

TABLE OF CONTENTS

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County of Santa Barbara OMB 2 CFR Part 200 Cost Allocation Plan for Use in Fiscal Year 2017-18

Table of Contents

Schedule Page

Summary Information ..............Auditor’s Certification ...................................................................................................................... 1 ..............Organization Chart ............................................................................................................................ 2 ..............General Comments ............................................................................................................................ 3 ..............SCO Negotiation Agreement ............................................................................................................ 5 A ...........Allocated Costs By Cost Plan Unit ................................................................................................... 9 B ...........Fixed Costs Proposed ...................................................................................................................... 19 C ...........Detail of Allocated Costs ................................................................................................................ 23 D ...........Summary of Allocated Costs ........................................................................................................... 29 E ...........Summary of Allocation Basis ......................................................................................................... 33 F ............Cost Adjustments Breakout for Roll-Forward ................................................................................ 35

Equipment and Software Depreciation Allocation Detail 01.100 ...Narrative .......................................................................................................................................... 39 01.200 ...Costs to be Allocated ...................................................................................................................... 40 01.300 ...Functional Costs .............................................................................................................................. 41 01.40x ...Detail Allocation ............................................................................................................................. 42 01.500 ...Allocation Summary ....................................................................................................................... 44

Structure Depreciation Allocation Detail 02.100 ...Narrative .......................................................................................................................................... 47 02.200 ...Costs to be Allocated ...................................................................................................................... 48 02.300 ...Functional Costs .............................................................................................................................. 49 02.40x ...Detail Allocation ............................................................................................................................. 50 02.500 ...Allocation Summary ....................................................................................................................... 53

County Executive Allocation Detail 03.100 ...Narrative .......................................................................................................................................... 57 03.200 ...Costs to be Allocated ...................................................................................................................... 58 03.300 ...Functional Costs .............................................................................................................................. 59 03.40x ...Detail Allocation ............................................................................................................................. 60 03.500 ...Allocation Summary ....................................................................................................................... 64

County Counsel Allocation Detail 04.100 ...Narrative .......................................................................................................................................... 69 04.200 ...Costs to be Allocated ...................................................................................................................... 70 04.300 ...Functional Costs .............................................................................................................................. 71 04.40x ...Detail Allocation ............................................................................................................................. 72 04.500 ...Allocation Summary ....................................................................................................................... 74

Auditor-Controller Allocation Detail

06.100 ...Narrative .......................................................................................................................................... 79 06.200 ...Costs to be Allocated ...................................................................................................................... 80 06.300 ...Functional Costs .............................................................................................................................. 82 06.40x ...Detail Allocation ............................................................................................................................. 84 06.500 ...Allocation Summary ..................................................................................................................... 102


Table of Contents (continued) Schedule Page

Purchasing Allocation Detail 07.100 ...Narrative ........................................................................................................................................ 111 07.200 ...Costs to be Allocated .................................................................................................................... 112 07.300 ...Functional Costs ............................................................................................................................ 113 07.40x ...Detail Allocation ........................................................................................................................... 114 07.500 ...Allocation Summary ..................................................................................................................... 120

Facilities Management Allocation Detail 08.100 ...Narrative ........................................................................................................................................ 125 08.200 ...Costs to be Allocated .................................................................................................................... 126 08.300 ...Functional Costs ............................................................................................................................ 127 08.40x ...Detail Allocation ........................................................................................................................... 129 08.500 ...Allocation Summary ..................................................................................................................... 137

Human Resources Department Allocation Detail 09.100 ...Narrative ........................................................................................................................................ 141 09.200 ...Costs to be Allocated .................................................................................................................... 142 09.300 ...Functional Costs ............................................................................................................................ 144 09.40x ...Detail Allocation ........................................................................................................................... 146 09.500 ...Allocation Summary ..................................................................................................................... 153

Treasurer/Retirement Allocation Detail 10.100 ...Narrative ........................................................................................................................................ 157 10.200 ...Costs to be Allocated .................................................................................................................... 158 10.300 ...Functional Costs ............................................................................................................................ 159 10.40x ...Detail Allocation ........................................................................................................................... 160 10.500 ...Allocation Summary ..................................................................................................................... 162



SUMMARY INFORMATION

Cathleen Fisher Agricultural / Weights &

Measures

George Chapjian Community Services

Janette Pell General Services

Glenn Russell Planning &

Development

Rai Montes De Oca Public Defender

Scott McGolpin Public Works

Tom Alvarez Budget Director

Michael Allen Deputy Clerk of the

Board

Robert Lewin Emergency

Management

Lori Gentles Human Resources

Guadalupe Rabago Chief Probation

Officer

Alice Gelghorn, PHD Behavioral Wellness

Carrie Topliffe Child Support Services

Ben Romo First 5 Children & Families

Commission

Takashi M. Wada, MD Public Health

Daniel Nielson Social Services

Theodore A. Fallati Auditor‐Controller

Joyce E. Dudley District Attorney

Joseph E. Holland Clerk‐Recorder‐

Assessor

William F. Brown Sheriff‐Coroner

Harry E. Hagen Treasurer Tax

Collector, Public Admin Guardian

Mona Miyasato County Executive Officer

Matthew Pontes Assistant County Executive Officer

Terri Maus‐Nisich Assistant County Executive Officer

Electorate

Board of Supervisors Salud Carbajal – First District Janet Wolf – Second District Doreen Farr – Third District, Vice Chair Peter Adam – Fourth District, Chair Steve Lavagnino – Fifth District

Boards,

Commissions &

Committees

Special Districts For which the governing

board is the County Board of Supervisors

Michael Ghizzoni County Counsel

Appointed

Elected

Appointed by Presiding Judge

Eric Peterson Chief

2

11/30/16 County of Santa Barbara OMB 2 CFR Part 200 Cost Allocation Plan For Use in Fiscal Year 2017-18

General Comments

This Cost Allocation Plan (The Plan) uses the cost principles and procedures outlined in OMB 2 CFR Part 200 to allocate the 2015-16 allowable expenditures of eight countywide central support (or cost center) departments: Cost Center Title Services/Functions 12000 County Executive Office Directly Identified Special Projects Fiscal Management and Budget Preparation 13000 County Counsel Legal Services 61000 Auditor-Controller Directly Identified Special Projects Financial Reporting Fixed Asset Accounting Financial Accounting Customer Support Internal Audit Single Audit Payroll Accounting 63200 Purchasing Agent Surplus Property Mail Courier Procurement 63300 Facilities Management Building Maintenance Directly Identified Building Charges Building Landscape Maintenance Real Property & Property Management Directly Identified Special Projects 64000 Human Resources Directly Identified Special Projects Human Resources Services - Countywide Health Insurance Plan Administration (not Self-Funded) Dental Insurance Administration (not Self-Funded) Dental Self-Insurance Unemployment Self-Insurance Employee University 65000 Treasurer/Tax Collector/ Deferred Compensation Public Administrator

3


Beginning in the plan for use in 2015-16, the plan also allocates depreciation for equipment and software, and depreciation and rental rates for structures are allocated. Prior to the current year, use allowance was allocated by the plan but, due to the implementation of 2 CFR Part 200, use allowance is no longer allowed as a method to allocate the costs of equipment, software, or structures. The plan does not allocate depreciation where the total depreciation plus the use allowance allocated, exceed the total cost of the asset. The central support department narratives describe the allocation methods used for their respective functions. Revenues received for refunds or reimbursements reduces central support department functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received by central support departments for allowable functions reduce the allocations as shown on the central support department schedules. All fiscal information in this plan reconciles to the Auditor-Controller’s Financial Information Network (FIN), which provides complete accounting information by fund and department. Financial status reports provide fiscal year expenditures and revenues, and transaction registers provide detailed analyses of revenues for cost adjustments and direct billing information. All departments are on the County’s electronic timecard system. Employees transmit their timecards to their supervisors for approval on a bi-weekly basis; the timecards have electronic signatures. The data in the electronic timecard system is used to calculate the payroll figures that feed directly into the County’s FIN financial accounting system. The electronic timecard system meets the criteria of the OMB 2 CFR Part 200 and the California Cost Plan Handbook.

Adjustments:

There was one bottom line adjustments in the cost plan.

Adjustment 1 adjusts a prior year incorrect adjustment and misallocation of Equipment Depreciation costs where some Cost Plan Units were allocated costs twice from Equipment Depreciation in the 15/16 plan and we incorrectly adjusted in the 16/17 plan.

4

rgeis

Text Box


8

11000 BOS 21100 DA 21300 Child Supt Srvc

22100 Prob Svcs

22200 Prob Inst

23000 Pub DefendCostCenter

OMB 2 CFR Part 200 Cost Allocation Plan For Use in Fiscal Year 2017-18

County of Santa Barbara

Allocated Costs By Cost Plan Unit

Schedule A11/30/16

00001 Eq Dep 1,359 20,330 1,201 7,367

00002 Str Dep 77,617 443,738 300 151,628 235,566 319,218

12000 Cnty Exec 72,659 68,149 29,175 98,796 48,218 46,257

13000 Cnty Counsel 59,630 20,903 730 127,609 9,177

61000 Aud-Cont 22,676 142,273 61,609 213,096 106,301 63,420

63200 GS-Purchasing 19,844 25,041 14,914 40,703 15,494 20,336

63300 GS-Fac Svcs 119,794 328,548 1,079 310,297 861,762 174,686

64000 Human Resour 21,491 131,136 68,125 197,268 116,774 100,625

65000 Treasurer 404 3,145 2,205 7,984 3,128 1,214

Total Allocated 395,474 1,183,263 178,138 1,148,582 1,394,610 734,933Rollforward (44,403) 255,010 (30,002) (65,156) 240,385 155,553

Cost w/ Rollforward 351,071 1,438,272 148,136 1,083,427 1,634,995 890,486Adjustments

Proposed Costs 351,071 1,438,272 148,136 1,083,427 1,634,995 890,486

CostCenter25001 Grand

Jury25002 Ct 0069 Svs

25003 Ct 5901 Svs

31100 Fire 32100 Sher-Coroner

32200 Sher-Custody

15,066 901,711 158,00700001 Eq Dep17,136 44,949 307,140 411,94700002 Str Dep

19,717 181,905 248,316 138,57012000 Cnty Exec16,618 11,609 67,367 314,480 34,83313000 Cnty Counsel

3,665 10,169 321,166 480,342 273,98161000 Aud-Cont5,512 43,879 49,672 5,33263200 GS-Purchasin

8,829 2,206 400,515 444,945 1,758,08963300 GS-Fac Svcs248,624 366,073 196,13164000 Human Resou

8,643 9,818 6,05265000 Treasurer

Total Allocated 46,248 49,213 1,332,113 3,122,498 2,982,94318,215 (5,452) 173,157 269,094 748,387Rollforward

Cost w/ Rollforward 64,463 43,761 1,505,270 3,391,592 3,731,330(5,789)Adjustments

Proposed Costs 64,463 43,761 1,505,270 3,385,803 3,731,330

9

32230 Inmate Welfare

41100 PHD 41212 PHD-EMS

41400 CEO-HS

41500 PHD-EHS

41540 PHD-ASCostCenter




Schedule A11/30/16

00001 Eq Dep 1,256 4,722

00002 Str Dep 250,417 11,652 14,623 33,576

12000 Cnty Exec 2,710 164,204 4,553 8,105 11,096 11,518

13000 Cnty Counsel 146,295 1,952 7,219 26,974 21,478

61000 Aud-Cont 8,216 475,056 18,264 4,221 29,016 73,279

63200 GS-Purchasing 2,020 95,745 7,628 7,931 538 23,181

63300 GS-Fac Svcs 471,884 12,218 28,063 191,166

64000 Human Resour 4,817 441,892 11,854 829 22,920 34,844

65000 Treasurer 146 10,232 273 8 758 441

Total Allocated 17,909 2,055,724 68,393 28,312 135,244 394,206Rollforward 4,385 (291,241) 4,225 20,751 21,634 35,103

Cost w/ Rollforward 22,294 1,764,483 72,618 49,063 156,877 429,309Adjustments

Proposed Costs 22,294 1,764,483 72,618 49,063 156,877 429,309

CostCenter41600 PHD-

HM41814 PHD-

TSAC43000

ADMHS43100 MHSA 43200 ADP 44000 Soc

Svcs

1,54700001 Eq Dep36,134 56,066 1,433 502,62600002 Str Dep

6,173 239 63,726 115,740 5,981 278,50712000 Cnty Exec5,988 73,557 7,82313000 Cnty Counsel

18,427 1,279 174,976 310,780 28,485 729,41961000 Aud-Cont2,767 820 22,841 10,263 6,696 79,66663200 GS-Purchasin

81,679 245,832 5,389 16,52963300 GS-Fac Svcs14,267 399 147,381 264,418 19,748 867,36964000 Human Resou

341 1,967 3,507 297 16,55465000 Treasurer

Total Allocated 49,511 2,737 602,260 1,006,605 68,028 2,498,49311,545 (1,604) (319,915) 463,490 4,471 199,518Rollforward

Cost w/ Rollforward 61,056 1,133 282,345 1,470,095 72,500 2,698,011Adjustments

Proposed Costs 61,056 1,133 282,345 1,470,095 72,500 2,698,011

10

44001 IHSS 51000 Ag Comm

52100 Parks 52371 PLCFD

53100 P&D 53460 RDA IV SuccCostCenter




Schedule A11/30/16

00001 Eq Dep 33,116 98,425 3,458

00002 Str Dep 3,999 200,709 18,461

12000 Cnty Exec 3,838 19,728 26,213 1 30,383

13000 Cnty Counsel 3,939 6,374 39,105 578,547 282

61000 Aud-Cont 11,027 29,172 163,643 241 309,842 7,894

63200 GS-Purchasing 273 14,856 68,602 12,958

63300 GS-Fac Svcs 66,314 55,962 121,082

64000 Human Resour 13,356 51,251 138,121 2 133,926

65000 Treasurer 221 596 1,094 1,103

Total Allocated 32,656 225,406 791,875 243 1,209,760 8,176Rollforward 9,421 12,215 (356,991) (58) 228,396 (8,247)

Cost w/ Rollforward 42,077 237,621 434,884 185 1,438,156 (72)Adjustments

Proposed Costs 42,077 237,621 434,884 185 1,438,156 (72)

CostCenter53500 P&D-

Energy53600 P&D-

B&S53641 P&D-

Oil53642 P&D-

F&G53643 P&D-

FE53644 P&D-

LFC

14,26400001 Eq Dep1,787 6,028 2,70700002 Str Dep3,758 19,271 1,88112000 Cnty Exec3,767 38713000 Cnty Counsel9,752 102,258 3,990 460 274 10861000 Aud-Cont2,229 3,154 27363200 GS-Purchasin

11,046 38,962 15,93963300 GS-Fac Svcs4,638 20,219 1,99864000 Human Resou

175 95565000 Treasurer

Total Allocated 37,153 205,112 26,516 847 274 382(7,756) 33,508 18,606 411 4 315Rollforward

Cost w/ Rollforward 29,397 238,620 45,122 1,257 279 697Adjustments

Proposed Costs 29,397 238,620 45,122 1,257 279 697

11

53645 P&D-CREF

54100 PW-Admin

54210 PW-Roads

54221 GS-Airports

54300 PW-Surveyor

54410 PW-FloodCostCenter




Schedule A11/30/16

00001 Eq Dep 2,804 3,519

00002 Str Dep 5,016 45,286 12,672 7,971

12000 Cnty Exec 6,957 49,048 2,855 16,918

13000 Cnty Counsel 58,279 102,173 29,031 42,636

61000 Aud-Cont 255 19,934 329,915 651 12,535 82,462

63200 GS-Purchasing 5,936 75,951 41 2,042 19,692

63300 GS-Fac Svcs 109,223 204,392 5,622 25,817 84,816

64000 Human Resour 52,933 95,903 9,595 25,323

65000 Treasurer 427 3,009 97 885

Total Allocated 255 261,509 905,676 6,314 98,165 280,705Rollforward (69) (12,280) (96,431) 4,705 6,833 51,546

Cost w/ Rollforward 186 249,229 809,245 11,020 104,998 332,250Adjustments (1,306)

Proposed Costs 186 249,229 809,245 11,020 103,692 332,250

CostCenter54471 PW-

Water54478 PW-Proj Clnwtr

54500 PW-SWM

54560 PW-Lag San

55000 HCD 55200 HCD-AH

1,76800001 Eq Dep1,615 892 14,013 2,89000002 Str Dep1,831 1,584 35,423 5,958 6,92512000 Cnty Exec

14,282 22,686 25,390 126,52513000 Cnty Counsel7,512 4,880 101,393 26,795 17,183 2,67861000 Aud-Cont6,928 3,323 45,765 22,530 5,144 27363200 GS-Purchasin1,258 52,317 10,918 43,53863300 GS-Fac Svcs8,598 1,998 76,912 14,936 32,72664000 Human Resou

57 97 1,379 434 24065000 Treasurer

Total Allocated 42,080 11,883 336,768 120,975 236,940 2,95117,890 1,976 49,202 (1,566) (94,777) (3,801)Rollforward

Cost w/ Rollforward 59,970 13,858 385,971 119,409 142,162 (850)Adjustments

Proposed Costs 59,970 13,858 385,971 119,409 142,162 (850)

12

55300 HCD-Home Prog

55400 HCD-OCFD

55460 Housing

55600 HCD-CDBG

55700 HCD-MEF

57000 CSDCostCenter




Schedule A11/30/16

00001 Eq Dep 1,829

00002 Str Dep 35,189

12000 Cnty Exec (94) 2,602 26,770

13000 Cnty Counsel 208 11

61000 Aud-Cont 1,197 564 402 2,200 8,635 7,953

63200 GS-Purchasing 2,188 3,464 224

63300 GS-Fac Svcs (3,573) 37,563

64000 Human Resour 3,269 9,385

65000 Treasurer 35 97

Total Allocated (2,376) 564 402 4,502 18,015 119,010Rollforward (29,475) (34) (197) (25,886) (1,022) 944

Cost w/ Rollforward (31,851) 530 205 (21,384) 16,993 119,953Adjustments

Proposed Costs (31,851) 530 205 (21,384) 16,993 119,953

CostCenter62100 CRA-

Admin62200 CRA-

Elections62300 CRA-

Recorder62400 CRA-

Assessor63100 GS-

Admin63410 CEO-

Med Mal

1,685 49,200 19,129 29,74400001 Eq Dep100,070 92,995 73,854 11,41600002 Str Dep

2,455 6,044 6,103 25,937 8,14412000 Cnty Exec13,335 60,300 81,034 313000 Cnty Counsel12,665 21,864 17,324 51,504 12,347 32161000 Aud-Cont

5,447 8,844 12,800 10,048 3,82363200 GS-Purchasin1,198 118,987 100,048 144,548 39,36063300 GS-Fac Svcs7,696 20,236 16,961 88,929 59,76164000 Human Resou

77 331 354 1,646 12765000 Treasurer

Total Allocated 44,559 385,875 265,715 426,209 216,012 323(7,494) (135,193) 64,565 (2,158) 3,231 (28,089)Rollforward

Cost w/ Rollforward 37,065 250,682 330,280 424,051 219,243 (27,766)(168,692) (98)Adjustments

Proposed Costs 37,065 81,990 330,280 424,051 219,146 (27,766)

13

63420 CEO-Work Comp

63430 CEO-Liability

63500 GS-Comm

63600 GS-Veh Ops

63700 GS-ITS 63800 GS-UtilitiesCostCenter




Schedule A11/30/16

00001 Eq Dep

00002 Str Dep 4,248 5,143 4,657 40,573

12000 Cnty Exec (49,546) (29,880) 5,692 10,540 19,582 1,415

13000 Cnty Counsel 4,278 14,557

61000 Aud-Cont 10,741 5,780 16,618 28,640 31,255 5,441

63200 GS-Purchasing 2,277 182 11,825 17,568 13,484 3,282

63300 GS-Fac Svcs 14,138 23,910 59,413 95,930

64000 Human Resour 3,818 (29,785) 7,139 13,630 24,965 1,261

65000 Treasurer 49 111 229 482 402 92

Total Allocated (9,998) (39,035) 70,557 134,930 226,191 11,490Rollforward (75,479) (155,468) 13,108 (31,615) 16,241 (1,963)

Cost w/ Rollforward (85,478) (194,503) 83,665 103,315 242,433 9,527Adjustments

Proposed Costs (85,478) (194,503) 83,665 103,315 242,433 9,527

CostCenter64332 HR-Unemp SI

64333 HR-Dent SI

80100 Law Library

81000 SBC Retirement

81100 SBC OPEB

81500 LAFCO

00001 Eq Dep62,325 30200002 Str Dep

1,185 13,94212000 Cnty Exec5,408 11,38113000 Cnty Counsel

70 707 3,824 23,576 4,310 2,18061000 Aud-Cont273 5,99163200 GS-Purchasin

60,375 1,86863300 GS-Fac Svcs3,086 1,826 10,37664000 Human Resou

62865000 Treasurer

Total Allocated 3,156 2,806 126,524 47,164 4,310 29,6732,672 2,146 37,032 13,752 (261) 25,478Rollforward

Cost w/ Rollforward 5,828 4,953 163,557 60,917 4,048 55,151Adjustments

Proposed Costs 5,828 4,953 163,557 60,917 4,048 55,151

14

83210 SM Pub Airport

83260 Carp Cem Dist

83270 Goleta Cem Dist

83280 Guadalupe

83290 Lompoc Cem

83300 LA Cem DistCostCenter




Schedule A11/30/16

00001 Eq Dep

00002 Str Dep

12000 Cnty Exec

13000 Cnty Counsel 636

61000 Aud-Cont 154 (1,046) 245 (122) 332

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 154 (1,046) 880 (122) 332Rollforward 38 (3,550) 3,277 (3,937) (541) (112)

Cost w/ Rollforward 193 (4,596) 4,157 (4,059) (541) 220Adjustments

Proposed Costs 193 (4,596) 4,157 (4,059) (541) 220

CostCenter83310 Oak Hill Cem D

83320 SM Cem Dist

83465 Casmalia

83516 Los Alamos CSD

83546 MH CSD

83566 SY CSD

00001 Eq Dep00002 Str Dep12000 Cnty Exec13000 Cnty Counsel

656 116 31 11661000 Aud-Cont63200 GS-Purchasin63300 GS-Fac Svcs64000 Human Resou65000 Treasurer

Total Allocated 656 116 31 116(33) (7,903) (117) (2) (100) 41Rollforward

Cost w/ Rollforward 624 (7,788) (117) 29 (100) 157Adjustments

Proposed Costs 624 (7,788) (117) 29 (100) 157

15

83602 VV CSD

83630 CSFPD 83650 MFPD 83750 Lompoc HCD

83817 Embarcadero

84090 SB MTDCostCenter




Schedule A11/30/16

00001 Eq Dep

00002 Str Dep

12000 Cnty Exec

13000 Cnty Counsel

61000 Aud-Cont 8 (2,794) 1,314 185 54 124

63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resour

65000 Treasurer

Total Allocated 8 (2,794) 1,314 185 54 124Rollforward (1) 3,936 (9,837) 28 4 (18)

Cost w/ Rollforward 7 1,142 (8,523) 213 58 106Adjustments

Proposed Costs 7 1,142 (8,523) 213 58 106

CostCenter84160

MVMD84400 CVRD 84560 Carp

San Dist84640 Goleta

SD85100 IVRPD 85200 Mont

San Dist

00001 Eq Dep00002 Str Dep12000 Cnty Exec13000 Cnty Counsel

(582) (731) 116 162 17,847 25561000 Aud-Cont63200 GS-Purchasin63300 GS-Fac Svcs64000 Human Resou65000 Treasurer

Total Allocated (582) (731) 116 162 17,847 2551,210 2,294 41 (4) 2,285 39Rollforward

Cost w/ Rollforward 628 1,563 157 158 20,132 294Adjustments

Proposed Costs 628 1,563 157 158 20,132 294

16

85215 Summ San Dist

85506 Goleta Wtr Dist

85600 Mon Wtr Dist

85800 SYRWCD

85810 SYRWCD,

86100 SBCAGCostCenter




Schedule A11/30/16

00001 Eq Dep

00002 Str Dep

12000 Cnty Exec

13000 Cnty Counsel 63,168

61000 Aud-Cont 318 85 185 20,618

63200 GS-Purchasing 5,262

63300 GS-Fac Svcs 2,906

64000 Human Resour

65000 Treasurer

Total Allocated 318 85 185 91,954Rollforward (2,972) (81,713) 43 11 (25) 69,809

Cost w/ Rollforward (2,654) (81,713) 128 196 (25) 161,763Adjustments

Proposed Costs (2,654) (81,713) 128 196 (25) 161,763

CostCenter87100 APCD 90901 990

Prop 1098000 No Co

Jail99000 Dept

99099200 Debt

Service99520 Parks

Capital

00001 Eq Dep13,98600002 Str Dep

17,562 7,308 27212000 Cnty Exec(1,223) 113 120,52013000 Cnty Counsel13,897 33,207 13,035 2,038 556 1,81361000 Aud-Cont14,469 13,721 2,735 1,914 7,20163200 GS-Purchasin

6,782 103,105 9,676 (2,074)63300 GS-Fac Svcs14,737 5264000 Human Resou

35565000 Treasurer

Total Allocated 33,924 79,696 246,702 27,938 556 6,941(3,590) 25,536 (57,097) (20,011) (21) (2,250)Rollforward

Cost w/ Rollforward 30,334 105,232 189,605 7,927 535 4,691Adjustments

Proposed Costs 30,334 105,232 189,605 7,927 535 4,691

17

99630 Capital

99631 COP Capital

99999 Other Subtotal Direct Billed UnallocatedCostCenter




Schedule A11/30/16

00001 Eq Dep 610 1,372,117

00002 Str Dep 568,129 4,252,704

12000 Cnty Exec 1,932,923 249,994 4,423,945

13000 Cnty Counsel 418 3,936 2,385,728 3,911,602 639,973

61000 Aud-Cont 2,402 256,716 5,446,390 89,598 2,505,830

63200 GS-Purchasing 5,925 45,826 989,570

63300 GS-Fac Svcs 26,006 1,259,265 8,410,147 2,476,418 9,130

64000 Human Resour 4,216,763 339,620 56,282

65000 Treasurer 92,899 7,290,008

Total Allocated 34,751 2,134,481 29,099,242 7,067,231 14,925,168Rollforward 2,616 (747) 885,519 2,207,182

Cost w/ Rollforward 37,368 (747) 3,020,000 31,306,424 7,067,231 14,925,168Adjustments (175,885)

Proposed Costs 37,368 (747) 3,020,000 31,130,539 7,067,231 14,925,168

CostCenterTotal

1,372,11700001 Eq Dep4,252,70400002 Str Dep6,606,86212000 Cnty Exec6,937,30213000 Cnty Counsel8,041,81861000 Aud-Cont

989,57063200 GS-Purchasin10,895,69663300 GS-Fac Svcs

4,612,66564000 Human Resou7,382,90765000 Treasurer

Total Allocated 51,091,6412,207,182Rollforward

Cost w/ Rollforward 53,298,823(175,885)Adjustments

Proposed Costs 53,122,938

18



Rollforward Differences

Actual Cost w/ Rollfwrd

Adjustments

Proposed for Following Yr

Fixed Costs Proposed

Final Costs Fiscal 15-16

Fixed Costs Fiscal 15-16

Schedule B11/30/16

11000 BOS 395,474 351,071 351,071439,877 (44,403)21100 DA 1,183,263 1,438,272 1,438,272928,253 255,01021300 Child Supt Srvc 178,138 148,136 148,136208,140 (30,002)22100 Prob Svcs 1,148,582 1,083,427 1,083,4271,213,738 (65,156)22200 Prob Inst 1,394,610 1,634,995 1,634,9951,154,225 240,38523000 Pub Defend 734,933 890,486 890,486579,380 155,55325001 Grand Jury 46,248 64,463 64,46328,033 18,21525002 Ct 0069 Svs 49,213 43,761 43,76154,666 (5,452)25003 Ct 5901 Svs31100 Fire 1,332,113 1,505,270 1,505,2701,158,956 173,15732100 Sher-Coroner 3,122,498 3,391,592 (5,789) 3,385,8032,853,404 269,09432200 Sher-Custody 2,982,943 3,731,330 3,731,3302,234,556 748,38732230 Inmate Welfare 17,909 22,294 22,29413,523 4,38541100 PHD 2,055,724 1,764,483 1,764,4832,346,965 (291,241)41212 PHD-EMS 68,393 72,618 72,61864,169 4,22541400 CEO-HS 28,312 49,063 49,0637,560 20,75141500 PHD-EHS 135,244 156,877 156,877113,610 21,63441540 PHD-AS 394,206 429,309 429,309359,103 35,10341600 PHD-HM 49,511 61,056 61,05637,966 11,54541814 PHD-TSAC 2,737 1,133 1,1334,341 (1,604)43000 ADMHS 602,260 282,345 282,345922,176 (319,915)43100 MHSA 1,006,605 1,470,095 1,470,095543,115 463,49043200 ADP 68,028 72,500 72,50063,557 4,47144000 Soc Svcs 2,498,493 2,698,011 2,698,0112,298,975 199,51844001 IHSS 32,656 42,077 42,07723,235 9,42151000 Ag Comm 225,406 237,621 237,621213,191 12,21552100 Parks 791,875 434,884 434,8841,148,865 (356,991)52371 PLCFD 243 185 185301 (58)53100 P&D 1,209,760 1,438,156 1,438,156981,364 228,39653460 RDA IV Succ 8,176 (72) (72)16,423 (8,247)53500 P&D-Energy 37,153 29,397 29,39744,908 (7,756)53600 P&D-B&S 205,112 238,620 238,620171,604 33,50853641 P&D-Oil 26,516 45,122 45,1227,910 18,60653642 P&D-F&G 847 1,257 1,257436 41153643 P&D-FE 274 279 279270 453644 P&D-LFC 382 697 69766 31553645 P&D-CREF 255 186 186324 (69)54100 PW-Admin 261,509 249,229 249,229273,789 (12,280)54210 PW-Roads 905,676 809,245 809,2451,002,107 (96,431)54221 GS-Airports 6,314 11,020 11,0201,609 4,70554300 PW-Surveyor 98,165 104,998 (1,306) 103,69291,332 6,83354410 PW-Flood 280,705 332,250 332,250229,159 51,54654471 PW-Water 42,080 59,970 59,97024,191 17,890

19





Adjustments





Schedule B11/30/16

54478 PW-Proj Clnwtr 11,883 13,858 13,8589,907 1,97654500 PW-SWM 336,768 385,971 385,971287,566 49,20254560 PW-Lag San 120,975 119,409 119,409122,542 (1,566)55000 HCD 236,940 142,162 142,162331,717 (94,777)55200 HCD-AH 2,951 (850) (850)6,752 (3,801)55300 HCD-Home Prog (2,376) (31,851) (31,851)27,099 (29,475)55400 HCD-OCFD 564 530 530598 (34)55460 Housing Agency 402 205 205599 (197)55600 HCD-CDBG 4,502 (21,384) (21,384)30,388 (25,886)55700 HCD-MEF 18,015 16,993 16,99319,037 (1,022)57000 CSD 119,010 119,953 119,953118,066 94462100 CRA-Admin 44,559 37,065 37,06552,053 (7,494)62200 CRA-Elections 385,875 250,682 (168,692) 81,990521,068 (135,193)62300 CRA-Recorder 265,715 330,280 330,280201,150 64,56562400 CRA-Assessor 426,209 424,051 424,051428,367 (2,158)63100 GS-Admin 216,012 219,243 (98) 219,146212,781 3,23163300 GS-Fac Svcs (216) (216)63410 CEO-Med Mal 323 (27,766) (27,766)28,412 (28,089)63420 CEO-Work Comp (9,998) (85,478) (85,478)65,481 (75,479)63430 CEO-Liability (39,035) (194,503) (194,503)116,433 (155,468)63500 GS-Comm 70,557 83,665 83,66557,449 13,10863600 GS-Veh Ops 134,930 103,315 103,315166,545 (31,615)63700 GS-ITS 226,191 242,433 242,433209,950 16,24163800 GS-Utilities 11,490 9,527 9,52713,453 (1,963)64332 HR-Unemp SI 3,156 5,828 5,828484 2,67264333 HR-Dent SI 2,806 4,953 4,953660 2,14680100 Law Library 126,524 163,557 163,55789,492 37,03281000 SBC Retirement 47,164 60,917 60,91733,412 13,75281100 SBC OPEB 4,310 4,048 4,0484,571 (261)81500 LAFCO 29,673 55,151 55,1514,196 25,47883210 SM Pub Airport 154 193 193116 3883260 Carp Cem Dist (1,046) (4,596) (4,596)2,503 (3,550)83270 Goleta Cem Dist 880 4,157 4,157(2,397) 3,27783280 Guadalupe Cem D (122) (4,059) (4,059)3,815 (3,937)83290 Lompoc Cem Dist (541) (541)541 (541)83300 LA Cem Dist 332 220 220444 (112)83310 Oak Hill Cem D 656 624 624689 (33)83320 SM Cem Dist 116 (7,788) (7,788)8,019 (7,903)83465 Casmalia CSD (117) (117)117 (117)83516 Los Alamos CSD 31 29 2933 (2)83546 MH CSD (100) (100)100 (100)83566 SY CSD 116 157 15775 4183602 VV CSD 8 7 78 (1)

20





Adjustments





Schedule B11/30/16

83630 CSFPD (2,794) 1,142 1,142(6,730) 3,93683650 MFPD 1,314 (8,523) (8,523)11,152 (9,837)83750 Lompoc HCD 185 213 213158 2883817 Embarcadero MID 54 58 5850 484090 SB MTD 124 106 106141 (18)84160 MVMD (582) 628 628(1,792) 1,21084400 CVRD (731) 1,563 1,563(3,026) 2,29484560 Carp San Dist 116 157 15775 4184640 Goleta SD 162 158 158166 (4)85100 IVRPD 17,847 20,132 20,13215,562 2,28585200 Mont San Dist 255 294 294216 3985215 Summ San Dist 318 (2,654) (2,654)3,289 (2,972)85506 Goleta Wtr Dist (81,713) (81,713)81,713 (81,713)85600 Mon Wtr Dist 85 128 12842 4385800 SYRWCD 185 196 196174 1185810 SYRWCD, ID No1 (25) (25)25 (25)86100 SBCAG 91,954 161,763 161,76322,146 69,80987100 APCD 33,924 30,334 30,33437,514 (3,590)90901 990 Prop 10 79,696 105,232 105,23254,160 25,53698000 No Co Jail 246,702 189,605 189,605303,799 (57,097)99000 Dept 990 27,938 7,927 7,92747,949 (20,011)99200 Debt Service 556 535 535577 (21)99520 Parks Capital 6,941 4,691 4,6919,191 (2,250)99630 Capital Outlay 34,751 37,368 37,36832,135 2,61699631 COP Capital (747) (747)747 (747)99999 Other 2,134,481 3,020,000 3,020,0001,248,962 885,519

29,099,242Subtotal 26,892,060 2,207,182 31,306,424 (176,102) 31,130,323Direct Billed 7,067,231 7,067,231Unallocated 14,925,168 14,925,168

51,091,641Total 53,122,722

21


22



Total Allocated

00001 Eq Dep 00002 Str Dep 12000 Cnty Exec

13000 Cnty Counsel

61000 Aud-Cont

Detail of Allocated Costs

Schedule C11/30/16

(1,566,497)00001 Eq Dep(4,695,430)00002 Str Dep

31,049 164,970 (6,743,765) 188,353 45,50812000 Cnty Exec25,956 35,971 (7,585,355) 41,04713000 Cnty Counsel

16,291 31,309 27,275 51,788 (8,410,703)61000 Aud-Cont3,743 6,029 3,859 15,594 6,68863200 GS-Purchasing5,590 145,525 22,140 33,004 94,74963300 GS-Fac Svcs

125,654 26,408 27,539 49,174 62,74064000 Human Resources12,053 42,529 20,119 310,140 118,15365000 Treasurer

395,474 1,359 77,617 72,659 59,630 22,67611000 BOS1,183,263 20,330 443,738 68,149 20,903 142,27321100 DA

178,138 300 29,175 730 61,60921300 Child Supt Srvc1,148,582 1,201 151,628 98,796 127,609 213,09622100 Prob Svcs1,394,610 7,367 235,566 48,218 106,30122200 Prob Inst

734,933 319,218 46,257 9,177 63,42023000 Pub Defend46,248 17,136 16,618 3,66525001 Grand Jury49,213 19,717 11,609 10,16925002 Ct 0069 Svs

1,332,113 15,066 44,949 181,905 67,367 321,16631100 Fire3,122,498 901,711 307,140 248,316 314,480 480,34232100 Sher-Coroner2,982,943 158,007 411,947 138,570 34,833 273,98132200 Sher-Custody

17,909 2,710 8,21632230 Inmate Welfare2,055,724 250,417 164,204 146,295 475,05641100 PHD

68,393 11,652 4,553 1,952 18,26441212 PHD-EMS28,312 8,105 7,219 4,22141400 CEO-HS

135,244 1,256 14,623 11,096 26,974 29,01641500 PHD-EHS394,206 4,722 33,576 11,518 21,478 73,27941540 PHD-AS

49,511 1,547 6,173 5,988 18,42741600 PHD-HM2,737 239 1,27941814 PHD-TSAC

602,260 36,134 63,726 73,557 174,97643000 ADMHS1,006,605 56,066 115,740 310,78043100 MHSA

68,028 1,433 5,981 28,48543200 ADP2,498,493 502,626 278,507 7,823 729,41944000 Soc Svcs

32,656 3,838 3,939 11,02744001 IHSS225,406 33,116 3,999 19,728 6,374 29,17251000 Ag Comm791,875 98,425 200,709 26,213 39,105 163,64352100 Parks

243 1 24152371 PLCFD1,209,760 3,458 18,461 30,383 578,547 309,84253100 P&D

8,176 282 7,89453460 RDA IV Succ37,153 1,787 3,758 3,767 9,75253500 P&D-Energy

205,112 14,264 6,028 19,271 102,25853600 P&D-B&S26,516 2,707 1,881 3,99053641 P&D-Oil

847 387 46053642 P&D-F&G274 27453643 P&D-FE

23



63200 GS-Purchasing

63300 GS-Fac Svcs

64000 Human Resources

65000 Treasurer


Schedule C11/30/16

00001 Eq Dep00002 Str Dep

16,399 104,193 63,335 52612000 Cnty Exec1,958 84,758 31,803 1,14113000 Cnty Counsel7,951 104,955 64,764 1,15561000 Aud-Cont

(1,136,199) 20,001 5,500 19463200 GS-Purchasing100,885 (11,402,285) 33,596 91063300 GS-Fac Svcs

10,496 103,443 (4,857,685) 63664000 Human Resources8,940 89,240 46,023 (7,387,470)65000 Treasurer

19,844 119,794 21,491 40411000 BOS25,041 328,548 131,136 3,14521100 DA14,914 1,079 68,125 2,20521300 Child Supt Srvc40,703 310,297 197,268 7,98422100 Prob Svcs15,494 861,762 116,774 3,12822200 Prob Inst20,336 174,686 100,625 1,21423000 Pub Defend

8,82925001 Grand Jury5,512 2,20625002 Ct 0069 Svs

43,879 400,515 248,624 8,64331100 Fire49,672 444,945 366,073 9,81832100 Sher-Coroner

5,332 1,758,089 196,131 6,05232200 Sher-Custody2,020 4,817 14632230 Inmate Welfare

95,745 471,884 441,892 10,23241100 PHD7,628 12,218 11,854 27341212 PHD-EMS7,931 829 841400 CEO-HS

538 28,063 22,920 75841500 PHD-EHS23,181 191,166 34,844 44141540 PHD-AS

2,767 14,267 34141600 PHD-HM820 39941814 PHD-TSAC

22,841 81,679 147,381 1,96743000 ADMHS10,263 245,832 264,418 3,50743100 MHSA

6,696 5,389 19,748 29743200 ADP79,666 16,529 867,369 16,55444000 Soc Svcs

273 13,356 22144001 IHSS14,856 66,314 51,251 59651000 Ag Comm68,602 55,962 138,121 1,09452100 Parks

252371 PLCFD12,958 121,082 133,926 1,10353100 P&D

53460 RDA IV Succ2,229 11,046 4,638 17553500 P&D-Energy3,154 38,962 20,219 95553600 P&D-B&S

15,939 1,99853641 P&D-Oil53642 P&D-F&G53643 P&D-FE

24



Total Allocated


13000 Cnty Counsel

61000 Aud-Cont


Schedule C11/30/16

382 10853644 P&D-LFC255 25553645 P&D-CREF

261,509 2,804 5,016 6,957 58,279 19,93454100 PW-Admin905,676 45,286 49,048 102,173 329,91554210 PW-Roads

6,314 65154221 GS-Airports98,165 3,519 12,672 2,855 29,031 12,53554300 PW-Surveyor

280,705 7,971 16,918 42,636 82,46254410 PW-Flood42,080 1,615 1,831 14,282 7,51254471 PW-Water11,883 1,584 4,88054478 PW-Proj Clnwtr

336,768 892 35,423 22,686 101,39354500 PW-SWM120,975 14,013 5,958 25,390 26,79554560 PW-Lag San236,940 1,768 2,890 6,925 126,525 17,18355000 HCD

2,951 2,67855200 HCD-AH(2,376) 1,19755300 HCD-Home Prog

564 56455400 HCD-OCFD402 40255460 Housing Agency

4,502 (94) 208 2,20055600 HCD-CDBG18,015 2,602 11 8,63555700 HCD-MEF

119,010 1,829 35,189 26,770 7,95357000 CSD44,559 1,685 2,455 13,335 12,66562100 CRA-Admin

385,875 49,200 100,070 6,044 60,300 21,86462200 CRA-Elections265,715 19,129 92,995 6,103 17,32462300 CRA-Recorder426,209 29,744 73,854 25,937 51,50462400 CRA-Assessor216,012 11,416 8,144 81,034 12,34763100 GS-Admin

323 3 32163410 CEO-Med Mal(9,998) 4,248 (49,546) 4,278 10,74163420 CEO-Work Comp

(39,035) (29,880) 14,557 5,78063430 CEO-Liability70,557 5,143 5,692 16,61863500 GS-Comm

134,930 4,657 10,540 28,64063600 GS-Veh Ops226,191 40,573 19,582 31,25563700 GS-ITS

11,490 1,415 5,44163800 GS-Utilities3,156 7064332 HR-Unemp SI2,806 70764333 HR-Dent SI

126,524 62,325 3,82480100 Law Library47,164 1,185 5,408 23,57681000 SBC Retirement

4,310 4,31081100 SBC OPEB29,673 302 13,942 11,381 2,18081500 LAFCO

154 15483210 SM Pub Airport(1,046) (1,046)83260 Carp Cem Dist

880 636 24583270 Goleta Cem Dist(122) (122)83280 Guadalupe Cem D332 33283300 LA Cem Dist656 65683310 Oak Hill Cem D

25



63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/30/16

27353644 P&D-LFC53645 P&D-CREF

5,936 109,223 52,933 42754100 PW-Admin75,951 204,392 95,903 3,00954210 PW-Roads

41 5,62254221 GS-Airports2,042 25,817 9,595 9754300 PW-Surveyor

19,692 84,816 25,323 88554410 PW-Flood6,928 1,258 8,598 5754471 PW-Water3,323 1,998 9754478 PW-Proj Clnwtr

45,765 52,317 76,912 1,37954500 PW-SWM22,530 10,918 14,936 43454560 PW-Lag San

5,144 43,538 32,726 24055000 HCD27355200 HCD-AH

(3,573)55300 HCD-Home Prog55400 HCD-OCFD55460 Housing Agency

2,18855600 HCD-CDBG3,464 3,269 3555700 HCD-MEF

224 37,563 9,385 9757000 CSD5,447 1,198 7,696 7762100 CRA-Admin8,844 118,987 20,236 33162200 CRA-Elections

12,800 100,048 16,961 35462300 CRA-Recorder10,048 144,548 88,929 1,64662400 CRA-Assessor

3,823 39,360 59,761 12763100 GS-Admin63410 CEO-Med Mal

2,277 14,138 3,818 4963420 CEO-Work Comp182 (29,785) 11163430 CEO-Liability

11,825 23,910 7,139 22963500 GS-Comm17,568 59,413 13,630 48263600 GS-Veh Ops13,484 95,930 24,965 40263700 GS-ITS

3,282 1,261 9263800 GS-Utilities3,08664332 HR-Unemp SI

273 1,82664333 HR-Dent SI60,37580100 Law Library

5,991 10,376 62881000 SBC Retirement81100 SBC OPEB

1,86881500 LAFCO83210 SM Pub Airport83260 Carp Cem Dist83270 Goleta Cem Dist83280 Guadalupe Cem D83300 LA Cem Dist83310 Oak Hill Cem D

26



Total Allocated


13000 Cnty Counsel

61000 Aud-Cont


Schedule C11/30/16

116 11683320 SM Cem Dist31 3183516 Los Alamos CSD

116 11683566 SY CSD8 883602 VV CSD

(2,794) (2,794)83630 CSFPD1,314 1,31483650 MFPD

185 18583750 Lompoc HCD54 5483817 Embarcadero MID

124 12484090 SB MTD(582) (582)84160 MVMD(731) (731)84400 CVRD116 11684560 Carp San Dist162 16284640 Goleta SD

17,847 17,84785100 IVRPD255 25585200 Mont San Dist318 31885215 Summ San Dist

85 8585600 Mon Wtr Dist185 18585800 SYRWCD

91,954 63,168 20,61886100 SBCAG33,924 (1,223) 13,89787100 APCD79,696 17,562 113 33,20790901 990 Prop 10

246,702 7,308 120,520 13,03598000 No Co Jail27,938 13,986 272 2,03899000 Dept 990

556 55699200 Debt Service6,941 1,81399520 Parks Capital

34,751 418 2,40299630 Capital Outlay2,134,481 610 568,129 3,936 256,71699999 Other7,067,231 249,994 3,911,602 89,598Direct Billed

14,925,168 4,423,945 639,973 2,505,830Unallocated

51,091,641Total 0 0 0 0 0

27



63200 GS-Purchasing

63300 GS-Fac Svcs


65000 Treasurer


Schedule C11/30/16

83320 SM Cem Dist83516 Los Alamos CSD83566 SY CSD83602 VV CSD83630 CSFPD83650 MFPD83750 Lompoc HCD83817 Embarcadero MID84090 SB MTD84160 MVMD84400 CVRD84560 Carp San Dist84640 Goleta SD85100 IVRPD85200 Mont San Dist85215 Summ San Dist85600 Mon Wtr Dist85800 SYRWCD

5,262 2,90686100 SBCAG14,469 6,78287100 APCD13,721 14,737 35590901 990 Prop 10

2,735 103,10598000 No Co Jail1,914 9,676 5299000 Dept 990

99200 Debt Service7,201 (2,074)99520 Parks Capital5,925 26,00699630 Capital Outlay

45,826 1,259,26599999 Other2,476,418 339,620Direct Billed

9,130 56,282 7,290,008Unallocated

0Total 0 0 0 0 0

28



Total Expenditures

Deductions and Cost Adjustments

Total Allocated

Summary of Allocated Costs

Schedule D11/30/16

00001 Eq Dep 1,566,49700002 Str Dep 4,695,43012000 Cnty Exec (229,441)6,358,87413000 Cnty Counsel 7,362,72261000 Aud-Cont (83,123)8,188,33863200 GS-Purchasing (100)1,074,69163300 GS-Fac Svcs (856,873)11,822,75964000 Human Resources (28,189)4,479,78365000 Treasurer (22,265)6,762,53811000 BOS 395,47421100 DA 1,183,26321300 Child Supt Srvc 178,13822100 Prob Svcs 1,148,58222200 Prob Inst 1,394,61023000 Pub Defend 734,93325001 Grand Jury 46,24825002 Ct 0069 Svs 49,21331100 Fire 1,332,11332100 Sher-Coroner 3,122,49832200 Sher-Custody 2,982,94332230 Inmate Welfare 17,90941100 PHD 2,055,72441212 PHD-EMS 68,39341400 CEO-HS 28,31241500 PHD-EHS 135,24441540 PHD-AS 394,20641600 PHD-HM 49,51141814 PHD-TSAC 2,73743000 ADMHS 602,26043100 MHSA 1,006,60543200 ADP 68,02844000 Soc Svcs 2,498,49344001 IHSS 32,65651000 Ag Comm 225,40652100 Parks 791,87552371 PLCFD 24353100 P&D 1,209,76053460 RDA IV Succ 8,17653500 P&D-Energy 37,15353600 P&D-B&S 205,11253641 P&D-Oil 26,51653642 P&D-F&G 84753643 P&D-FE 27453644 P&D-LFC 382

29



Total Expenditures


Total Allocated


Schedule D11/30/16

53645 P&D-CREF 25554100 PW-Admin 261,50954210 PW-Roads 905,67654221 GS-Airports 6,31454300 PW-Surveyor 98,16554410 PW-Flood 280,70554471 PW-Water 42,08054478 PW-Proj Clnwtr 11,88354500 PW-SWM 336,76854560 PW-Lag San 120,97555000 HCD 236,94055200 HCD-AH 2,95155300 HCD-Home Prog (2,376)55400 HCD-OCFD 56455460 Housing Agency 40255600 HCD-CDBG 4,50255700 HCD-MEF 18,01557000 CSD 119,01062100 CRA-Admin 44,55962200 CRA-Elections 385,87562300 CRA-Recorder 265,71562400 CRA-Assessor 426,20963100 GS-Admin 216,01263410 CEO-Med Mal 32363420 CEO-Work Comp (9,998)63430 CEO-Liability (39,035)63500 GS-Comm 70,55763600 GS-Veh Ops 134,93063700 GS-ITS 226,19163800 GS-Utilities 11,49064332 HR-Unemp SI 3,15664333 HR-Dent SI 2,80680100 Law Library 126,52481000 SBC Retirement 47,16481100 SBC OPEB 4,31081500 LAFCO 29,67383210 SM Pub Airport 15483260 Carp Cem Dist (1,046)83270 Goleta Cem Dist 88083280 Guadalupe Cem D (122)83300 LA Cem Dist 33283310 Oak Hill Cem D 65683320 SM Cem Dist 11683516 Los Alamos CSD 31

30



Total Expenditures


Total Allocated


Schedule D11/30/16

83566 SY CSD 11683602 VV CSD 883630 CSFPD (2,794)83650 MFPD 1,31483750 Lompoc HCD 18583817 Embarcadero MID 5484090 SB MTD 12484160 MVMD (582)84400 CVRD (731)84560 Carp San Dist 11684640 Goleta SD 16285100 IVRPD 17,84785200 Mont San Dist 25585215 Summ San Dist 31885600 Mon Wtr Dist 8585800 SYRWCD 18586100 SBCAG 91,95487100 APCD 33,92490901 990 Prop 10 79,69698000 No Co Jail 246,70299000 Dept 990 27,93899200 Debt Service 55699520 Parks Capital 6,94199630 Capital Outlay 34,75199999 Other 2,134,481Direct Billed 7,067,231Unallocated 14,925,168

52,311,632 51,091,641(1,219,991)Total

31


32

Department and Function Basis of Allocation Source

OMB 2 CFR Part 200 Cost Allocation Plan For Use in Fiscal Year 2017-18Summary of Allocation Basis

County of Santa Barbara Schedule E11/30/16

00001 Equipment and Software Depreciation02 Equipment Depreciation Equipment Depreciation Capital Asset Mgmt System

04 Computer & Soft. Depreciati Computer Equipment and Software Depreciati Capital Asset Mgmt System

00002 Structure Depreciation02 Structure Depreciation Square feet occupied per bldg costs G/S Bldg Square Footage Databa

03 Betteravia Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa

04 Social Services Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa

05 Casa Nueva Rental Rate Square feet occupied per bldg G/S Bldg Square Footage Databa

12000 County Executive01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

04 Fiscal Mgmt Direct Direct charges assigned in FIN FIN Expenditure Ledger

05 Fiscal Mgmt CountyWide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

99 General Government Not Allocated

13000 County Counsel01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Legal Services Direct charges assigned in FIN FIN Expenditure Ledger


61000 Auditor-Controller01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger

03 Financial Reporting Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

04 Fixed Asset Accounting Number of Fixed Assets Capital Asset Inventory System

05 Financial Accounting Number of Transaction Lines Processed FIN General Ledger Transactions

06 Customer Support Cost Plan Unit Salaries & Benefits-All Users FIN Expenditure Ledger

07 Internal Audit-Countywide Cost Plan Unit Salaries & Benefits-County onl FIN Expenditure Ledger

08 Internal Audit-Direct Direct charges assigned in FIN FIN Expenditure Ledger

09 Single Audit Federal Expenditures Schedule of Expenditures of Fede

10 Payroll Average number of employees - all users FIN Labor Transaction Ledger


63200 General Services-Purchasing01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Surplus Property Number of Equipment Capital Assets Capital Asset Inventory System

03 Mail Courier Average minutes per delivery by mail route Daily Mail Routes

07 Procurement Number of documents processed, weighted Purchasing Plus & FIN Trans Re


33

Department and Function Basis of Allocation Source

OMB 2 CFR Part 200 Cost Allocation Plan For Use in Fiscal Year 2017-18Summary of Allocation Basis

County of Santa Barbara Schedule E11/30/16

63300 General Services-Facilities Services01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Building Maintenance Square feet occupied per bldg maint costs G/S Bldg Square Footage Databa

03 Building Utilities Square feet occupied per bldg utility costs G/S Bldg Square Footage Databa

04 Direct Identify - Bldg Charge Direct charges assigned in FIN FIN Expenditure Ledger

05 Real Property Direct charges assigned in FIN FIN Expenditure Ledger

06 Special Projects Direct charges assigned in FIN FIN Expenditure Ledger

07 Bldg Landscape Square feet occupied per bldg landscape costs G/S Bldg Square Footage Databa


64000 Human Resources01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

02 Direct Identify Direct charges assigned in FIN FIN Expenditure Ledger

03 Human Resources-Countywi Average number of employees - County only FIN Labor Transaction Ledger

04 Health Ins (not SI) Average number of enrolled employees PAY+ Payroll System

05 Dental Ins (not SI) Average number of enrolled employees PAY+ Payroll System

08 Dental Self Insurance 100% to Dental SI Fund Calculated by Personnel

09 Unemployment Self Ins 100% to Unemployment SI Fund Calculated by Personnel

10 Employee University Total course hours EU Database


65000 Treasurer01 General & Admin Function Salaries & Benefits FIN Expenditure Ledger

07 Deferred Compensation Average number of contributing employees Pay+ Payroll System


34

Cost Center Function Roll-Forward

OMB 2 CFR Part 200 Cost Allocation Plan For Use in Fiscal Year 2017-18Adjustments Breakout for Roll-Forward

County of Santa Barbara Schedule F

Cost Plan Unit Adjustment

11/30/16

ADJUSTMENT 1

In the cost plan for use in fiscal year 2016-17, an adjustment was made to correct an error in the 2015-16 plan where some cost plan units were overallocated equipment depreciation expense due to a misclaculation in the conversion from use allowance to depreciation. The adjustment was positive instead of negative doubling the misallocation. This adjustment reduces the current year equipment depreciation allocation by the overallocation in the 2015-16 and 2016-17 plans.

00001 Eq Dep 02 Equipment Depreciatio 32100 (5,789) Do not includeSher-Coroner

00001 Eq Dep 02 Equipment Depreciatio 54300 (1,306) Do not includePW-Surveyor

00001 Eq Dep 02 Equipment Depreciatio 62200 (168,692) Do not includeCRA-Elections

00001 Eq Dep 02 Equipment Depreciatio 63100 (98) Do not includeGS-Admin

00001 Eq Dep 02 Equipment Depreciatio 63300 (216) Do not includeGS-Fac Svcs

(176,102)Total Adjustment 1

(176,102)TOTAL ALL ADJUSTMENTS

35


36



EQUIPMENT AND SOFTWARE DEPRECIATION

ALLOCATION DETAIL

37


38


Schedule 01.100

Equipment and Software Depreciation [Cost Plan Unit 00001]

Equipment and Software The County depreciates equipment, software, and computer equipment using the straight-line method based on the useful life assigned to the fixed asset. The Auditor-Controller's computerized "Real Asset Management International System”, which tracks equipment type, purchases, dispositions, transfers, and depreciation by fund and department, provides the equipment depreciation. The plan excludes depreciation from the following: donated equipment, equipment purchased with Federal or grant funds, and equipment purchased by non-general fund departments. Other adjustments to the cost base are as follows.

The Treasurer (CPU 65000) recovers fixed asset costs for programs 5100 and 5200 in their Treasurer fees, therefore the plan does not allocate any depreciation for this equipment.

The County recovers P&D Energy (CPU 53500) equipment costs using a 5-year straight line depreciation charge incorporated into user fees; the plan allocates no depreciation for this equipment.

The plan allocates no depreciation for fixed assets where the total use allowance plus the total depreciation allocated equals the cost of the asset. The County replaced the use allowance method with the depreciation method beginning in the plan for use in FY 15-16.

The plan allocates depreciation to departments based on the cost of equipment or software and the useful life for each piece of equipment or software used by that department. This table shows the calculation of depreciation charges for fixed assets purchased with General Fund monies.

Function 02 – Equipment Depreciation

Equipment Depreciation $ 2,262,874

Excluded Costs (1,092,542)

Total Depreciation 1,170,332

Function 04 – Computer Equipment and Software Depreciation

Computer and Software Depreciation $ 1,748,473

Excluded Costs (1,352,307)

Total Depreciation 396,166

39

Costs to be allocated for 00001 Equipment and Software Depreciation

OMB 2 CFR Part 200 Cost Allocation Plan

For Use in Fiscal Year 2017-18

County of Santa Barbara Schedule 01.200

First

Allocation

Second

Allocation

Total

11/30/2016

Departmental Expenditures:

Equipment Depreciation 1,170,332 1,170,332

Computer & Soft. Depreciation 396,165 396,165

1,566,497 0 1,566,497Total Departmental Expenditures

1,566,497 0 1,566,497Total to be Allocated

40

Functional Costs for 00001 Equipment and Software Depreciation



Total Equipment Depreciation

Computer & Soft.

Depreciation

11/30/16


Equipment Depreciation 1,170,332 1,170,332Computer & Soft. Depreciatio 396,165 396,165

1,566,497 1,170,332 396,165 0 0 0Total Expenditures

41

00001 Equipment and Software Depreciation



Detail Allocation for 02 Equipment Depreciation

Allocation Units (A)

Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 28,571 28,571 28,5712.441% 28,57161000 Aud-Cont 8,312 8,312 8,3120.710% 8,31263200 GS-Purchasing 3,743 3,743 3,7430.320% 3,74364000 Human Resourc 455 455 4550.039% 455

41,081 41,081 0 41,0813.510% 41,081Cost Center Subtotal

11000 BOS 1,359 1,359 1,3590.116% 1,35921100 DA 4,333 4,333 4,3330.370% 4,33322100 Prob Svcs 1,201 1,201 1,2010.103% 1,20122200 Prob Inst 5,557 5,557 5,5570.475% 5,55731100 Fire 15,066 15,066 15,0661.287% 15,06632100 Sher-Coroner 746,975 746,975 746,97563.826% 746,97532200 Sher-Custody 153,413 153,413 153,41313.109% 153,41341540 PHD-AS 3,033 3,033 3,0330.259% 3,03351000 Ag Comm 31,531 31,531 31,5312.694% 31,53152100 Parks 98,340 98,340 98,3408.403% 98,34053100 P&D 3,092 3,092 3,0920.264% 3,09253600 P&D-B&S 11,625 11,625 11,6250.993% 11,62554100 PW-Admin 2,804 2,804 2,8040.240% 2,80454300 PW-Surveyor 3,519 3,519 3,5190.301% 3,51955000 HCD 1,768 1,768 1,7680.151% 1,76857000 CSD 1,829 1,829 1,8290.156% 1,82962200 CRA-Elections 28,051 28,051 28,0512.397% 28,05162300 CRA-Recorder 8,484 8,484 8,4840.725% 8,48462400 CRA-Assessor 6,655 6,655 6,6550.569% 6,65599999 Other 610 610 6100.052% 610

1,170,332 1,170,332 0 1,170,332100.000% 1,170,332Subtotal

Direct Billed

1,170,332 1,170,332 0 1,170,332100.000% 1,170,332Total Allocated

Allocation Basis: Source:

Equipment DepreciationCapital Asset Mgmt System

42

00001 Equipment and Software Depreciation



Detail Allocation for 04 Computer & Soft. Depreciation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 2,477 2,477 2,4770.625% 2,47761000 Aud-Cont 7,979 7,979 7,9792.014% 7,97963300 GS-Fac Svcs 5,590 5,590 5,5901.411% 5,59064000 Human Resourc 125,199 125,199 125,19931.603% 125,19965000 Treasurer 12,053 12,053 12,0533.043% 12,053


21100 DA 15,997 15,997 15,9974.038% 15,99722200 Prob Inst 1,810 1,810 1,8100.457% 1,81032100 Sher-Coroner 154,735 154,735 154,73539.058% 154,73532200 Sher-Custody 4,593 4,593 4,5931.159% 4,59341500 PHD-EHS 1,256 1,256 1,2560.317% 1,25641540 PHD-AS 1,689 1,689 1,6890.426% 1,68941600 PHD-HM 1,547 1,547 1,5470.391% 1,54751000 Ag Comm 1,585 1,585 1,5850.400% 1,58552100 Parks 84 84 840.021% 8453100 P&D 365 365 3650.092% 36553600 P&D-B&S 2,639 2,639 2,6390.666% 2,63962100 CRA-Admin 1,685 1,685 1,6850.425% 1,68562200 CRA-Elections 21,148 21,148 21,1485.338% 21,14862300 CRA-Recorder 10,644 10,644 10,6442.687% 10,64462400 CRA-Assessor 23,089 23,089 23,0895.828% 23,089

396,165 396,165 0 396,165100.000% 396,165Subtotal

Direct Billed

396,165 396,165 0 396,165100.000% 396,165Total Allocated


Computer Equipment and Software DepreciationCapital Asset Mgmt System

43



Total Equipment Depreciation

Computer & Soft.

Depreciation

Allocation Summary for 00001 Equipment and Software Depreciation

11/30/16

1,359 1,35911000 BOS31,049 28,571 2,47712000 Cnty Exec20,330 4,333 15,99721100 DA

1,201 1,20122100 Prob Svcs7,367 5,557 1,81022200 Prob Inst

15,066 15,06631100 Fire901,711 746,975 154,73532100 Sher-Coroner158,007 153,413 4,59332200 Sher-Custody

1,256 1,25641500 PHD-EHS4,722 3,033 1,68941540 PHD-AS1,547 1,54741600 PHD-HM

33,116 31,531 1,58551000 Ag Comm98,425 98,340 8452100 Parks

3,458 3,092 36553100 P&D14,264 11,625 2,63953600 P&D-B&S

2,804 2,80454100 PW-Admin3,519 3,51954300 PW-Surveyor1,768 1,76855000 HCD1,829 1,82957000 CSD

16,291 8,312 7,97961000 Aud-Cont1,685 1,68562100 CRA-Admin

49,200 28,051 21,14862200 CRA-Elections19,129 8,484 10,64462300 CRA-Recorder29,744 6,655 23,08962400 CRA-Assessor

3,743 3,74363200 GS-Purchasing5,590 5,59063300 GS-Fac Svcs

125,654 455 125,19964000 Human Resources12,053 12,05365000 Treasurer

610 61099999 Other

1,566,497Total Allocated 1,170,332 396,165

44



STRUCTURE DEPRECIATION

ALLOCATION DETAIL

45


46


Schedule 02.100

Structure Depreciation [Cost Plan Unit 00002]

Structures. The County depreciates the cost of structures and improvements. The County records the original cost and estimated useful lives of structures and improvements in the Auditor-Controller’s computerized “Real Asset Management International System”. The Plan allocates building and grounds maintenance, utilities, janitorial, security, and other similar services by appropriate cost center departments in forthcoming schedules. The Plan uses a State-reviewed rental rate to recover costs for the Casa Nueva Building (J02002). Beginning in the Plan for use in FY 15/16, the Structure Use portion of the rental rate was updated to the annual depreciation of the structure so that it is in compliance with 2 CFR part 200. The Plan allocates structure depreciation on the basis of square footage occupied. Exhibits 4 and 5 in the Cost Plan Supplement summarize the allocations by building and department. Exhibits 6 and 8 in the supplement show details of County-owned structures and occupancy. Exhibit 8 also notes Federal or grant funding, capital investments by other funds, leases, and other exclusions.

47

Costs to be allocated for 00002 Structure Depreciation




First

Allocation

Second

Allocation

Total

11/30/2016


Structure Depreciation 4,439,513 4,439,513

Casa Nueva Rental Rate 255,917 255,917


4,695,430 0 4,695,430Total to be Allocated

48

Functional Costs for 00002 Structure Depreciation



Total Structure Depreciation

Casa Nueva Rental Rate

11/30/16


Structure Depreciation 4,439,513 4,439,513Casa Nueva Rental Rate 255,917 255,917

4,695,430 4,439,513 255,917 0 0 0Total Expenditures

49

00002 Structure Depreciation



Detail Allocation for 02 Structure Depreciation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 164,970 164,970 164,9703.716% 164,97013000 Cnty Counsel 25,956 25,956 25,9560.585% 25,95661000 Aud-Cont 31,309 31,309 31,3090.705% 31,30963200 GS-Purchasing 6,029 6,029 6,0290.136% 6,02963300 GS-Fac Svcs 145,525 145,525 145,5253.278% 145,52564000 Human Resourc 26,408 26,408 26,4080.595% 26,40865000 Treasurer 42,529 42,529 42,5290.958% 42,529


11000 BOS 77,617 77,617 77,6171.748% 77,61721100 DA 443,738 443,738 443,7389.995% 443,73821300 Child Supt Srvc 300 300 3000.007% 30022100 Prob Svcs 151,628 151,628 151,6283.415% 151,62822200 Prob Inst 235,566 235,566 235,5665.306% 235,56623000 Pub Defend 319,218 319,218 319,2187.190% 319,21825001 Grand Jury 17,136 17,136 17,1360.386% 17,13631100 Fire 44,949 44,949 44,9491.012% 44,94932100 Sher-Coroner 307,140 307,140 307,1406.918% 307,14032200 Sher-Custody 411,947 411,947 411,9479.279% 411,94741100 PHD 250,417 250,417 250,4175.641% 250,41741212 PHD-EMS 11,652 11,652 11,6520.262% 11,65241500 PHD-EHS 14,623 14,623 14,6230.329% 14,62341540 PHD-AS 33,576 33,576 33,5760.756% 33,57643000 ADMHS 36,134 36,134 36,1340.814% 36,13443100 MHSA 56,066 56,066 56,0661.263% 56,06643200 ADP 1,433 1,433 1,4330.032% 1,43344000 Soc Svcs 428,842 428,842 428,8429.660% 428,84251000 Ag Comm 3,999 3,999 3,9990.090% 3,99952100 Parks 200,709 200,709 200,7094.521% 200,70953100 P&D 18,461 18,461 18,4610.416% 18,46153500 P&D-Energy 1,787 1,787 1,7870.040% 1,78753600 P&D-B&S 6,028 6,028 6,0280.136% 6,02853641 P&D-Oil 2,707 2,707 2,7070.061% 2,70754100 PW-Admin 5,016 5,016 5,0160.113% 5,01654210 PW-Roads 45,286 45,286 45,2861.020% 45,28654300 PW-Surveyor 12,672 12,672 12,6720.285% 12,67254410 PW-Flood 7,971 7,971 7,9710.180% 7,97154471 PW-Water 1,615 1,615 1,6150.036% 1,61554500 PW-SWM 892 892 8920.020% 89254560 PW-Lag San 14,013 14,013 14,0130.316% 14,01355000 HCD 2,890 2,890 2,8900.065% 2,89057000 CSD 35,189 35,189 35,1890.793% 35,18962200 CRA-Elections 100,070 100,070 100,0702.254% 100,070

50




Detail Allocation for 02 Structure Depreciation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62300 CRA-Recorder 92,995 92,995 92,9952.095% 92,99562400 CRA-Assessor 73,854 73,854 73,8541.664% 73,85463100 GS-Admin 11,416 11,416 11,4160.257% 11,41663420 CEO-Work Com 4,248 4,248 4,2480.096% 4,24863500 GS-Comm 5,143 5,143 5,1430.116% 5,14363600 GS-Veh Ops 4,657 4,657 4,6570.105% 4,65763700 GS-ITS 40,573 40,573 40,5730.914% 40,57380100 Law Library 62,325 62,325 62,3251.404% 62,32581500 LAFCO 302 302 3020.007% 30299000 Dept 990 13,986 13,986 13,9860.315% 13,98699999 Other 385,996 385,996 385,9968.695% 385,996

4,439,513 4,439,513 0 4,439,513100.000% 4,439,513Subtotal

Direct Billed

4,439,513 4,439,513 0 4,439,513100.000% 4,439,513Total Allocated


Square feet occupied per bldg costsG/S Bldg Square Footage Database

51




Detail Allocation for 05 Casa Nueva Rental Rate


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

44000 Soc Svcs 8,150 73,784 73,78428.831% 73,78499999 Other 20,118 182,133 182,13371.169% 182,133

28,268 255,917 0 255,917100.000% 255,917Subtotal

Direct Billed

28,268 255,917 0 255,917100.000% 255,917Total Allocated


Square feet occupied per bldgG/S Bldg Square Footage Database

52





Allocation Summary for 00002 Structure Depreciation

11/30/16

77,617 77,61711000 BOS164,970 164,97012000 Cnty Exec

25,956 25,95613000 Cnty Counsel443,738 443,73821100 DA

300 30021300 Child Supt Srvc151,628 151,62822100 Prob Svcs235,566 235,56622200 Prob Inst319,218 319,21823000 Pub Defend

17,136 17,13625001 Grand Jury44,949 44,94931100 Fire

307,140 307,14032100 Sher-Coroner411,947 411,94732200 Sher-Custody250,417 250,41741100 PHD

11,652 11,65241212 PHD-EMS14,623 14,62341500 PHD-EHS33,576 33,57641540 PHD-AS36,134 36,13443000 ADMHS56,066 56,06643100 MHSA

1,433 1,43343200 ADP502,626 428,842 73,78444000 Soc Svcs

3,999 3,99951000 Ag Comm200,709 200,70952100 Parks

18,461 18,46153100 P&D1,787 1,78753500 P&D-Energy6,028 6,02853600 P&D-B&S2,707 2,70753641 P&D-Oil5,016 5,01654100 PW-Admin

45,286 45,28654210 PW-Roads12,672 12,67254300 PW-Surveyor

7,971 7,97154410 PW-Flood1,615 1,61554471 PW-Water

892 89254500 PW-SWM14,013 14,01354560 PW-Lag San

2,890 2,89055000 HCD35,189 35,18957000 CSD31,309 31,30961000 Aud-Cont

100,070 100,07062200 CRA-Elections92,995 92,99562300 CRA-Recorder73,854 73,85462400 CRA-Assessor11,416 11,41663100 GS-Admin


4,248 4,24863420 CEO-Work Comp

53





Allocation Summary for 00002 Structure Depreciation

11/30/16

5,143 5,14363500 GS-Comm4,657 4,65763600 GS-Veh Ops

40,573 40,57363700 GS-ITS26,408 26,40864000 Human Resources42,529 42,52965000 Treasurer62,325 62,32580100 Law Library

302 30281500 LAFCO13,986 13,98699000 Dept 990

568,129 385,996 182,13399999 Other

4,695,430Total Allocated 4,439,513 255,917

54



COUNTY EXECUTIVE OFFICE

ALLOCATION DETAIL

55


56


Schedule 03.100

County Executive Office [Cost Center 12000]

The County Executive Officer is responsible for proper and efficient administration and coordination of all operations of County government that may be legally placed in his/her charge or under his/her control. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan treats costs related to areas of activity considered a general expense of County government, such as directing the enforcement and execution of legislation-related matters and assignments from the Board of Supervisors, as unallowable. Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The Plan allocates costs for these allowable County Executive Office functions:

Directly Identified Special Projects: The County Executive Office provides services for County departments such as developing or revising fee/fine schedules, general planning and budgeting, reorganizations, management reviews, and productivity enhancement projects. These costs are allocated based on the direct charges accumulated in FIN.

Fiscal Management and Budget Preparation: The County Executive Office prepares the annual proposed County budget and capital improvement plan, reviews departmental budget requests, presents recommendations to the Board of Supervisors, and performs periodic reviews of the budget with all departments. The plan allocates Countywide fiscal management costs based on cost plan unit salary and benefit expenditures; direct activity charges recorded in FIN provide the basis for allocating fiscal management costs associated with a particular cost plan unit.

57

Costs to be allocated for 12000 County Executive




First

Allocation

Second

Allocation

Total

11/30/2016


Salaries and Benefits 4,583,488 4,583,488

Services and Supplies 1,505,856 1,505,856

Operating Transfers 88,966 88,966

Fixed Assets 140,475 140,475

Intrafund Trfs(+) 40,090 40,090


Deductions:

N/A: Operating Transfers (88,966) (88,966)

N/A: Fixed Assets (140,475) (140,475)

(229,441) 0 (229,441)Total Deductions

Allocated Additions:

00001 Eq Dep 31,049 31,049

00002 Str Dep 164,970 164,970

13000 Cnty Counsel 188,353 188,353

61000 Aud-Cont 45,508 45,508

63200 GS-Purchasing 16,399 16,399

63300 GS-Fac Svcs 104,193 104,193

64000 Human Resources 63,335 63,335

65000 Treasurer 526 526

196,018 418,314 614,332Total Allocated Additions

6,325,452 418,314 6,743,765Total to be Allocated

58

Functional Costs for 12000 County Executive



Total General & Admin

Fiscal Mgmt Direct

Fiscal Mgmt CountyWide

General Government

11/30/16


Salaries and Benefits 4,583,488 1,270,989 410,783 949,763 1,951,952Services and Supplies 1,505,856 277,337 3,722 43,105 1,181,692Principal and Interest 1,140 1,140Operating Transfers 88,966 88,966Fixed Assets 140,475 140,475Intrafund Trfs(+) 40,090 40,090

6,360,015 1,548,326 414,505 1,032,958 3,364,226 0Total Expenditures

Cost Adjustments:

Deductions (230,582) (230,582)Membership (4,579) 4,579

6,129,433 1,543,747 414,505 1,032,958 3,138,223 0Total Functional Costs

First Addition/Reallocation

First Addition-Others 196,018 196,018First Admin Reallocation (1,739,766) 215,749 498,828 1,025,190

6,325,452 0 630,253 1,531,786 4,163,413 0Total First Allocation

Second Addition/Reallocation

Second Addition-Cnty Counse 188,353 154,186 34,166Second Addition-Others 229,961 229,961Second Admin Reallocation (384,147) 47,638 110,143 226,366

6,743,765 0 677,891 1,641,929 4,423,945 0Total Allocated

59

12000 County Executive



Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

13000 Cnty Counsel 9,089 13,820 13,8202.193% 1,045 14,86561000 Aud-Cont 2,856 4,343 4,3430.689% 328 4,67163200 GS-Purchasing 819 1,245 1,2450.198% 94 1,33963300 GS-Fac Svcs 4,697 7,142 7,1421.133% 540 7,68264000 Human Resourc 9,911 15,070 15,0702.391% 1,139 16,20965000 Treasurer 2,371 3,605 3,6050.572% 272 3,878

29,743 45,224 0 45,2247.176% 3,418 48,643Cost Center Subtotal

11000 BOS 62,781 95,458 (38,000) 57,45815.146% 7,215 64,67321100 DA 3,346 5,087 5,0870.807% 385 5,47221300 Child Supt Srvc 2,949 4,484 4,4840.711% 339 4,82222100 Prob Svcs 6,642 10,100 10,1001.602% 763 10,86322200 Prob Inst 3,242 4,929 4,9290.782% 373 5,30223000 Pub Defend 9,159 13,926 13,9262.210% 1,053 14,97925002 Ct 0069 Svs 12,056 18,331 18,3312.909% 1,386 19,71731100 Fire 7,303 11,104 11,1041.762% 839 11,94332100 Sher-Coroner 27,168 41,309 41,3096.554% 3,122 44,43132200 Sher-Custody 15,161 23,052 23,0523.658% 1,742 24,79432230 Inmate Welfare 297 451 4510.072% 34 48541100 PHD 8,149 12,391 (1,000) 11,3911.966% 937 12,32841212 PHD-EMS 225 342 3420.054% 26 36741400 CEO-HS 6,514 9,905 (3,000) 6,9051.572% 749 7,65441500 PHD-EHS 547 832 8320.132% 63 89541540 PHD-AS 568 864 8640.137% 65 92941600 PHD-HM 305 463 4630.073% 35 49841814 PHD-TSAC 12 18 180.003% 1 1943000 ADMHS 12,170 18,504 18,5042.936% 1,399 19,90343100 MHSA 22,103 33,608 33,6085.332% 2,540 36,14843200 ADP 1,142 1,737 1,7370.276% 131 1,86844000 Soc Svcs 18,639 28,340 28,3404.497% 2,142 30,48244001 IHSS 257 391 3910.062% 30 42051000 Ag Comm 5,103 7,759 7,7591.231% 586 8,34652100 Parks 3,194 4,856 4,8560.771% 367 5,22353100 P&D 6,913 10,511 10,5111.668% 795 11,30653500 P&D-Energy 855 1,300 1,3000.206% 98 1,39853600 P&D-B&S 4,385 6,667 6,6671.058% 504 7,17153641 P&D-Oil 428 651 6510.103% 49 70054100 PW-Admin 633 963 9630.153% 73 1,03554210 PW-Roads 6,370 9,685 (500) 9,1851.537% 732 9,91754300 PW-Surveyor 260 395 3950.063% 30 42554410 PW-Flood 1,985 3,018 3,0180.479% 228 3,24654471 PW-Water 167 253 2530.040% 19 27254478 PW-Proj Clnwtr 144 219 2190.035% 17 236

60




Detail Allocation for 04 Fiscal Mgmt Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 5,528 8,406 8,4061.334% 635 9,04154560 PW-Lag San 542 824 8240.131% 62 88755000 HCD 1,544 2,348 2,3480.372% 177 2,52555600 HCD-CDBG (57) (87) (87)-0.014% (7) (94)55700 HCD-MEF 748 1,137 1,1370.180% 86 1,22357000 CSD 14,930 22,701 22,7013.602% 1,716 24,41762100 CRA-Admin 171 261 2610.041% 20 28062200 CRA-Elections 422 642 6420.102% 49 69062300 CRA-Recorder 426 648 6480.103% 49 69762400 CRA-Assessor 1,812 2,755 2,7550.437% 208 2,96363100 GS-Admin 1,728 2,627 2,6270.417% 199 2,82663420 CEO-Work Com 11,536 17,541 (69,942) (52,401)2.783% 1,326 (51,075)63430 CEO-Liability 13,159 20,009 (52,972) (32,963)3.175% 1,512 (31,451)63500 GS-Comm 1,208 1,836 1,8360.291% 139 1,97563600 GS-Veh Ops 2,236 3,400 3,4000.539% 257 3,65763700 GS-ITS 4,154 6,317 6,3171.002% 477 6,79463800 GS-Utilities 300 456 4560.072% 35 49181000 SBC Retirement 725 1,102 1,1020.175% 83 1,18581500 LAFCO 51,139 77,757 (69,692) 8,06512.337% 5,877 13,94290901 990 Prop 10 16,871 25,652 (14,888) 10,7644.070% 1,939 12,70298000 No Co Jail 4,468 6,794 6,7941.078% 514 7,308

414,505 630,253 (249,994) 380,259100.000% 47,638 427,898Subtotal

Direct Billed 249,994 249,994 249,994

414,505 630,253 0 630,253100.000% 47,638 677,891Total Allocated


Direct charges assigned in FINFIN Expenditure Ledger

61




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

13000 Cnty Counsel 6,831,643 19,690 19,6901.285% 1,416 21,10661000 Aud-Cont 7,316,568 21,088 21,0881.377% 1,516 22,60463200 GS-Purchasing 815,732 2,351 2,3510.153% 169 2,52063300 GS-Fac Svcs 4,680,004 13,489 13,4890.881% 970 14,45964000 Human Resourc 3,667,436 10,570 10,5700.690% 760 11,33065000 Treasurer 5,256,973 15,152 15,1520.989% 1,089 16,241

28,568,355 82,340 0 82,3405.375% 5,921 88,260Cost Center Subtotal

11000 BOS 2,584,955 7,450 7,4500.486% 536 7,98621100 DA 20,287,390 58,472 58,4723.817% 4,204 62,67721300 Child Supt Srvc 7,882,635 22,719 22,7191.483% 1,634 24,35322100 Prob Svcs 28,462,514 82,035 82,0355.355% 5,899 87,93322200 Prob Inst 13,891,294 40,037 40,0372.614% 2,879 42,91623000 Pub Defend 10,124,244 29,180 29,1801.905% 2,098 31,27831100 Fire 55,013,881 158,561 158,56110.351% 11,401 169,96232100 Sher-Coroner 65,994,186 190,208 190,20812.417% 13,677 203,88532200 Sher-Custody 36,827,363 106,144 106,1446.929% 7,632 113,77632230 Inmate Welfare 720,259 2,076 2,0760.136% 149 2,22541100 PHD 49,159,710 141,688 141,6889.250% 10,188 151,87641212 PHD-EMS 1,354,873 3,905 3,9050.255% 281 4,18641400 CEO-HS 145,901 421 4210.027% 30 45141500 PHD-EHS 3,301,844 9,517 9,5170.621% 684 10,20141540 PHD-AS 3,427,367 9,878 9,8780.645% 710 10,58941600 PHD-HM 1,837,018 5,295 5,2950.346% 381 5,67541814 PHD-TSAC 71,063 205 2050.013% 15 22043000 ADMHS 14,184,811 40,883 40,8832.669% 2,940 43,82343100 MHSA 25,762,465 74,253 74,2534.847% 5,339 79,59243200 ADP 1,331,391 3,837 3,8370.251% 276 4,11344000 Soc Svcs 80,281,519 231,387 231,38715.106% 16,638 248,02544001 IHSS 1,106,452 3,189 3,1890.208% 229 3,41851000 Ag Comm 3,684,247 10,619 10,6190.693% 764 11,38252100 Parks 6,794,086 19,582 19,5821.278% 1,408 20,99052371 PLCFD 222 1 10.000% 153100 P&D 6,174,982 17,798 17,7981.162% 1,280 19,07753500 P&D-Energy 763,805 2,201 2,2010.144% 158 2,36053600 P&D-B&S 3,916,638 11,289 11,2890.737% 812 12,10053641 P&D-Oil 382,336 1,102 1,1020.072% 79 1,18154100 PW-Admin 1,916,803 5,525 5,5250.361% 397 5,92254210 PW-Roads 12,666,116 36,506 36,5062.383% 2,625 39,13154300 PW-Surveyor 786,582 2,267 2,2670.148% 163 2,43054410 PW-Flood 4,425,488 12,755 12,7550.833% 917 13,67254471 PW-Water 504,356 1,454 1,4540.095% 105 1,55854478 PW-Proj Clnwtr 436,479 1,258 1,2580.082% 90 1,348

62




Detail Allocation for 05 Fiscal Mgmt CountyWide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 8,539,359 24,612 24,6121.607% 1,770 26,38254560 PW-Lag San 1,641,418 4,731 4,7310.309% 340 5,07155000 HCD 1,424,038 4,104 4,1040.268% 295 4,39955700 HCD-MEF 446,155 1,286 1,2860.084% 92 1,37857000 CSD 761,505 2,195 2,1950.143% 158 2,35362100 CRA-Admin 703,817 2,029 2,0290.132% 146 2,17462200 CRA-Elections 1,732,716 4,994 4,9940.326% 359 5,35362300 CRA-Recorder 1,749,840 5,043 5,0430.329% 363 5,40662400 CRA-Assessor 7,436,259 21,433 21,4331.399% 1,541 22,97463100 GS-Admin 1,721,496 4,962 4,9620.324% 357 5,31863420 CEO-Work Com 494,820 1,426 1,4260.093% 103 1,52963430 CEO-Liability 508,318 1,465 1,4650.096% 105 1,57063500 GS-Comm 1,203,233 3,468 3,4680.226% 249 3,71763600 GS-Veh Ops 2,227,917 6,421 6,4210.419% 462 6,88363700 GS-ITS 4,139,292 11,930 11,9300.779% 858 12,78863800 GS-Utilities 299,138 862 8620.056% 62 92490901 990 Prop 10 1,573,013 4,534 4,5340.296% 326 4,86099000 Dept 990 88,076 254 2540.017% 18 272

531,464,043 1,531,786 0 1,531,786100.000% 110,143 1,641,929Subtotal

Direct Billed

531,464,043 1,531,786 0 1,531,786100.000% 110,143 1,641,929Total Allocated


Cost Plan Unit Salaries & Benefits-County onlyFIN Expenditure Ledger

63



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/30/16

72,659 64,673 7,98611000 BOS35,971 14,865 21,10613000 Cnty Counsel68,149 5,472 62,67721100 DA29,175 4,822 24,35321300 Child Supt Srvc98,796 10,863 87,93322100 Prob Svcs48,218 5,302 42,91622200 Prob Inst46,257 14,979 31,27823000 Pub Defend19,717 19,71725002 Ct 0069 Svs

181,905 11,943 169,96231100 Fire248,316 44,431 203,88532100 Sher-Coroner138,570 24,794 113,77632200 Sher-Custody

2,710 485 2,22532230 Inmate Welfare164,204 12,328 151,87641100 PHD

4,553 367 4,18641212 PHD-EMS8,105 7,654 45141400 CEO-HS

11,096 895 10,20141500 PHD-EHS11,518 929 10,58941540 PHD-AS

6,173 498 5,67541600 PHD-HM239 19 22041814 PHD-TSAC

63,726 19,903 43,82343000 ADMHS115,740 36,148 79,59243100 MHSA

5,981 1,868 4,11343200 ADP278,507 30,482 248,02544000 Soc Svcs

3,838 420 3,41844001 IHSS19,728 8,346 11,38251000 Ag Comm26,213 5,223 20,99052100 Parks

1 152371 PLCFD30,383 11,306 19,07753100 P&D

3,758 1,398 2,36053500 P&D-Energy19,271 7,171 12,10053600 P&D-B&S

1,881 700 1,18153641 P&D-Oil6,957 1,035 5,92254100 PW-Admin

49,048 9,917 39,13154210 PW-Roads2,855 425 2,43054300 PW-Surveyor

16,918 3,246 13,67254410 PW-Flood1,831 272 1,55854471 PW-Water1,584 236 1,34854478 PW-Proj Clnwtr

35,423 9,041 26,38254500 PW-SWM5,958 887 5,07154560 PW-Lag San6,925 2,525 4,39955000 HCD

(94) (94)55600 HCD-CDBG2,602 1,223 1,37855700 HCD-MEF

26,770 24,417 2,35357000 CSD

64



Total Fiscal Mgmt Direct


Allocation Summary for 12000 County Executive

11/30/16

27,275 4,671 22,60461000 Aud-Cont2,455 280 2,17462100 CRA-Admin6,044 690 5,35362200 CRA-Elections6,103 697 5,40662300 CRA-Recorder

25,937 2,963 22,97462400 CRA-Assessor8,144 2,826 5,31863100 GS-Admin3,859 1,339 2,52063200 GS-Purchasing

22,140 7,682 14,45963300 GS-Fac Svcs(49,546) (51,075) 1,52963420 CEO-Work Comp(29,880) (31,451) 1,57063430 CEO-Liability

5,692 1,975 3,71763500 GS-Comm10,540 3,657 6,88363600 GS-Veh Ops19,582 6,794 12,78863700 GS-ITS

1,415 491 92463800 GS-Utilities27,539 16,209 11,33064000 Human Resources20,119 3,878 16,24165000 Treasurer

1,185 1,18581000 SBC Retirement13,942 13,94281500 LAFCO17,562 12,702 4,86090901 990 Prop 10

7,308 7,30898000 No Co Jail272 27299000 Dept 990

249,994 249,994DirectBilled

2,319,820Total Allocated 677,891 1,641,929

65


66



COUNTY COUNSEL

ALLOCATION DETAIL

67


68


Schedule 04.100

County Counsel [Cost Center 13000]

County Counsel is legal advisor to the Board of Supervisors, County Executive, and all County offices and departments. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan allocates one allowable function for County Counsel: Legal Services. The areas of activity considered to be a general expense of County government, such as the enforcement and execution of legislation-related matters, assignments from the Board of Supervisors, and legal services for lawsuits against the State or Federal governments where the County is a plaintiff, are not allocated. Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations.

69

Costs to be allocated for 13000 County Counsel




First

Allocation

Second

Allocation

Total

11/30/2016



Services and Supplies 531,079 531,079



00002 Str Dep 25,956 25,956

12000 Cnty Exec 33,510 2,460 35,971

61000 Aud-Cont 41,047 41,047

63200 GS-Purchasing 1,958 1,958

63300 GS-Fac Svcs 84,758 84,758


65000 Treasurer 1,141 1,141



70

Functional Costs for 13000 County Counsel




Legal Services General Government

11/30/16


Salaries and Benefits 6,831,643 1,547,313 4,837,718 446,612Services and Supplies 531,079 425,752 97,539 7,789

7,362,722 1,973,064 4,935,256 454,401 0 0Total Expenditures


First Addition-Others 59,466 59,466First Admin Reallocation (2,032,531) 1,860,749 171,782

7,422,188 0 6,796,005 626,183 0 0Total First Allocation


Second Addition-Others 163,167 163,167Second Admin Reallocation (163,167) 149,377 13,790

7,585,355 0 6,945,383 639,973 0 0Total Allocated

71

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 136,782 188,353 188,3532.772% 188,35361000 Aud-Cont 36,777 50,643 50,6430.745% 1,145 51,78863200 GS-Purchasing 11,074 15,250 15,2500.224% 345 15,59463300 GS-Fac Svcs 23,437 32,274 32,2740.475% 730 33,00464000 Human Resourc 34,921 48,087 48,0870.708% 1,087 49,17465000 Treasurer 231,546 318,846 (15,913) 302,9324.692% 7,208 310,140

474,537 653,452 (15,913) 637,5399.615% 10,514 648,053Cost Center Subtotal

11000 BOS 42,346 58,311 58,3110.858% 1,318 59,63021100 DA 14,844 20,441 20,4410.301% 462 20,90321300 Child Supt Srvc 518 714 7140.011% 16 73022100 Prob Svcs 90,621 124,788 124,7881.836% 2,821 127,60923000 Pub Defend 6,517 8,974 8,9740.132% 203 9,17725001 Grand Jury 11,801 16,250 16,2500.239% 367 16,61825002 Ct 0069 Svs 8,244 11,352 11,3520.167% 257 11,60931100 Fire 47,840 65,878 65,8780.969% 1,489 67,36732100 Sher-Coroner 223,327 307,528 307,5284.525% 6,952 314,48032200 Sher-Custody 24,737 34,063 34,0630.501% 770 34,83341100 PHD 103,891 143,061 143,0612.105% 3,234 146,29541212 PHD-EMS 1,386 1,909 1,9090.028% 43 1,95241400 CEO-HS 5,126 7,059 7,0590.104% 160 7,21941500 PHD-EHS 19,155 26,378 26,3780.388% 596 26,97441540 PHD-AS 15,253 21,003 21,0030.309% 475 21,47841600 PHD-HM 4,253 5,856 5,8560.086% 132 5,98843000 ADMHS 235,179 323,849 (257,613) 66,2364.765% 7,321 73,55744000 Soc Svcs 579,942 798,599 (808,829) (10,230)11.751% 18,054 7,82344001 IHSS 2,797 3,852 3,8520.057% 87 3,93951000 Ag Comm 4,526 6,233 6,2330.092% 141 6,37452100 Parks 27,770 38,240 38,2400.563% 864 39,10553100 P&D 458,653 631,580 (67,311) 564,2709.293% 14,278 578,54753460 RDA IV Succ 6,503 8,954 (8,875) 800.132% 202 28253500 P&D-Energy 15,601 21,483 (18,202) 3,2810.316% 486 3,76753642 P&D-F&G 275 378 3780.006% 9 38754100 PW-Admin 41,386 56,990 56,9900.839% 1,288 58,27954210 PW-Roads 72,557 99,914 99,9141.470% 2,259 102,17354300 PW-Surveyor 20,616 28,389 28,3890.418% 642 29,03154410 PW-Flood 30,278 41,694 41,6940.614% 943 42,63654471 PW-Water 15,878 21,865 (8,077) 13,7880.322% 494 14,28254500 PW-SWM 135,608 186,736 (168,271) 18,4652.748% 4,221 22,68654560 PW-Lag San 18,031 24,829 24,8290.365% 561 25,39055000 HCD 89,851 123,728 123,7281.821% 2,797 126,52555600 HCD-CDBG 147 203 2030.003% 5 20855700 HCD-MEF 1,853 2,552 (2,599) (47)0.038% 58 11

72

13000 County Counsel



Detail Allocation for 02 Legal Services


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62100 CRA-Admin 9,470 13,041 13,0410.192% 295 13,33562200 CRA-Elections 42,822 58,967 58,9670.868% 1,333 60,30063100 GS-Admin 57,546 79,243 79,2431.166% 1,791 81,03463410 CEO-Med Mal 1,054 1,451 (1,482) (30)0.021% 33 363420 CEO-Work Com 270,542 372,545 (376,689) (4,144)5.482% 8,422 4,27863430 CEO-Liability 1,336,803 1,840,820 (1,867,878) (27,058)27.087% 41,615 14,55781000 SBC Retirement 8,398 11,564 (6,417) 5,1470.170% 261 5,40881500 LAFCO 59,807 82,356 (72,837) 9,5191.212% 1,862 11,38183270 Goleta Cem Dist 451 622 6220.009% 14 63686100 SBCAG 84,709 116,648 (56,116) 60,5311.716% 2,637 63,16887100 APCD 108,177 148,963 (153,554) (4,591)2.192% 3,368 (1,223)90901 990 Prop 10 14,950 20,587 (20,939) (352)0.303% 465 11398000 No Co Jail 85,587 117,855 117,8551.734% 2,664 120,52099630 Capital Outlay 297 409 4090.006% 9 41899999 Other 2,795 3,849 3,8490.057% 87 3,936

4,935,256 6,796,005 (3,911,602) 2,884,404100.000% 149,377 3,033,781Subtotal

Direct Billed 3,911,602 3,911,602 3,911,602

4,935,256 6,796,005 0 6,796,005100.000% 149,377 6,945,383Total Allocated



73



Total Legal Services

Allocation Summary for 13000 County Counsel

11/30/16

59,630 59,63011000 BOS188,353 188,35312000 Cnty Exec

20,903 20,90321100 DA730 73021300 Child Supt Srvc

127,609 127,60922100 Prob Svcs9,177 9,17723000 Pub Defend

16,618 16,61825001 Grand Jury11,609 11,60925002 Ct 0069 Svs67,367 67,36731100 Fire

314,480 314,48032100 Sher-Coroner34,833 34,83332200 Sher-Custody

146,295 146,29541100 PHD1,952 1,95241212 PHD-EMS7,219 7,21941400 CEO-HS

26,974 26,97441500 PHD-EHS21,478 21,47841540 PHD-AS

5,988 5,98841600 PHD-HM73,557 73,55743000 ADMHS

7,823 7,82344000 Soc Svcs3,939 3,93944001 IHSS6,374 6,37451000 Ag Comm

39,105 39,10552100 Parks578,547 578,54753100 P&D

282 28253460 RDA IV Succ3,767 3,76753500 P&D-Energy

387 38753642 P&D-F&G58,279 58,27954100 PW-Admin

102,173 102,17354210 PW-Roads29,031 29,03154300 PW-Surveyor42,636 42,63654410 PW-Flood14,282 14,28254471 PW-Water22,686 22,68654500 PW-SWM25,390 25,39054560 PW-Lag San

126,525 126,52555000 HCD208 20855600 HCD-CDBG

11 1155700 HCD-MEF51,788 51,78861000 Aud-Cont13,335 13,33562100 CRA-Admin60,300 60,30062200 CRA-Elections81,034 81,03463100 GS-Admin15,594 15,59463200 GS-Purchasing33,004 33,00463300 GS-Fac Svcs

3 363410 CEO-Med Mal

74



Total Legal Services

Allocation Summary for 13000 County Counsel

11/30/16

4,278 4,27863420 CEO-Work Comp14,557 14,55763430 CEO-Liability49,174 49,17464000 Human Resources

310,140 310,14065000 Treasurer5,408 5,40881000 SBC Retirement

11,381 11,38181500 LAFCO636 63683270 Goleta Cem Dist

63,168 63,16886100 SBCAG(1,223) (1,223)87100 APCD

113 11390901 990 Prop 10120,520 120,52098000 No Co Jail

418 41899630 Capital Outlay3,936 3,93699999 Other

3,911,602 3,911,602DirectBilled

6,945,383Total Allocated 6,945,383

75


76



AUDITOR-CONTROLLER

ALLOCATION DETAIL

77


78


Schedule 06.100

Auditor-Controller [Cost Center 61000]

The Auditor-Controller’s Office provides a variety of financial services to both County departments and special districts. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). The Plan treats costs related to areas of activity considered a general expense of County government, such as property tax accounting, as unallowable. Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The Plan allocates costs for these allowable Auditor-Controller functions:

Directly Identified Special Projects: This function includes costs of grant auditing and accounting, fee and fine schedule preparation, cost analysis studies, indirect cost rate determination, welfare accounting, workers’ compensation accounting, and other projects. Direct charges accumulated in FIN provide the allocation basis for these costs.

Financial Reporting: The Auditor-Controller compiles the recommended budget for adoption by the Board of Supervisors and compiles the County’s Final Budget. This division of the office also prepares the Countywide Cost Allocation Plan, the County’s Annual Financial Report, and various other State and County reports. These costs are allocated based on cost plan unit salary and benefit expenditures.

Fixed Assets Inventory Control: The Auditor-Controller maintains a capital asset management system for all general fixed assets of the County. The plan allocates these costs based on the number of equipment items per cost plan unit.

Financial Accounting: This function includes disbursement of funds for claims on the County, maintenance of accounting records, and bank activity charges, and processing of various financial documents. These costs are allocated based on the number of lines of transactions processed in FIN.

Customer Support: This function includes costs for the daily operation of the County’s Financial Information System and the Customer Support function. The plan allocates these costs based on cost plan unit salary and benefit expenditures.

Internal Audit: The Internal Audit division performs both compliance and financial audits for County departments, County special districts, and independent special districts. Internal Audit costs having countywide benefits are allocated based on cost plan unit salary and benefit expenditures; direct charges accumulated in FIN provide the basis for allocating the costs of specific audits. Direct billings by Internal Audit reduce grantee allocations.

Single Audit: Internal Audit incurs the cost of the County’s Single Audit through payments to an external auditor and internal costs for the performance some of the single audit compliance testing. These costs are allocated based on the previous years’ Schedule of Expenditures of Federal Awards.

Payroll Accounting: The Auditor-Controller department maintains and operates the County’s bi-weekly payroll system, verifies the accuracy of departmental payroll reporting, prepares payroll warrants, and maintains various employee information databases. These costs also include a portion of the bank activity charges. The plan allocates these costs based on the average number of employees by CPU during the fiscal year.

79

Costs to be allocated for 61000 Auditor-Controller




First

Allocation

Second

Allocation

Total

11/30/2016




Fixed Assets

Intrafund Trfs(+)


Deductions:

N/A: Fixed Assets

0 0 0Total Deductions


00001 Eq Dep 16,291 16,291

00002 Str Dep 31,309 31,309

12000 Cnty Exec 25,430 1,845 27,275

13000 Cnty Counsel 50,643 1,145 51,788

63200 GS-Purchasing 7,951 7,951

63300 GS-Fac Svcs 104,955 104,955


65000 Treasurer 1,155 1,155


Cost Adjustments:

Apportionment of Customer Support Fees (7,244) (7,244)

Cal Card (32,083) (32,083)

Overpayments 5,042 5,042

Unclaimed FSA (48,838) (48,838)

(83,123) 0 (83,123)Total Cost Adjustments


80


81

Functional Costs for 61000 Auditor-Controller




Direct Identify Financial Reporting

Fixed Asset Accounting

Financial Accounting

11/30/16


Salaries and Benefits 7,316,568 648,631 96,916 1,107,409 36,508 1,691,676Services and Supplies 871,770 107,371 124,122 289 319,925Fixed AssetsIntrafund Trfs(+)

8,188,338 756,002 96,916 1,231,531 36,797 2,011,602Total Expenditures

Cost Adjustments:

DeductionsSingle Audit CostsApportionment of Customer S (7,244)Cal Card (32,083) (32,083)Overpayments 5,042Unclaimed FSA (48,838) (48,838)CEO Labor Adjustment 40,090 (40,090)

8,105,215 707,164 137,006 1,191,441 36,797 1,979,518Total Functional Costs


First Addition-Cnty Counsel L 50,643 50,643First Addition-Others 73,030 73,030First Admin Reallocation (830,838) 12,076 137,985 4,549 210,786

8,228,888 0 149,082 1,329,426 41,346 2,190,305Total First Allocation


Second Addition-Cnty Counse 1,145 1,145Second Addition-Others 180,669 180,669Second Admin Reallocation (181,814) 2,643 30,196 995 46,127

8,410,703 0 151,724 1,359,622 42,342 2,236,431Total Allocated

82

Functional Costs for 61000 Auditor-Controller



Customer Support

Internal Audit-Countywide

Internal Audit-Direct

Single Audit Payroll General Government

11/30/16


Salaries and Benefits 90,109 341,778 189,156 6,610 1,104,567 2,003,210Services and Supplies 892 39,269 81,505 198,395Fixed AssetsIntrafund Trfs(+)

91,001 381,047 189,156 6,610 1,186,072 2,201,605Total Expenditures

Cost Adjustments:

DeductionsSingle Audit Costs (40,940) 40,940Apportionment of Customer S (7,244)Cal CardOverpayments 5,042Unclaimed FSACEO Labor Adjustment

83,757 381,047 148,216 47,550 1,191,114 2,201,605Total Functional Costs


First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 11,228 42,586 23,569 824 137,631 249,604

94,985 423,633 171,785 48,373 1,328,745 2,451,209Total First Allocation


Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 2,457 9,319 5,158 180 30,118 54,621

97,442 432,953 176,942 48,553 1,358,863 2,505,830Total Allocated

83

61000 Auditor-Controller



Detail Allocation for 02 Direct Identify


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 3,147 4,840 4,8403.247% 4,84013000 Cnty Counsel 673 1,036 1,0360.695% 1,03663200 GS-Purchasing 129 199 1990.133% 4 20263300 GS-Fac Svcs 742 1,141 1,1410.765% 21 1,16264000 Human Resourc 23,732 36,506 36,50624.487% 674 37,18065000 Treasurer 2,952 4,541 4,5413.046% 84 4,624

31,375 48,263 0 48,26332.373% 782 49,045Cost Center Subtotal

21100 DA 747 1,149 1,1490.771% 21 1,17122100 Prob Svcs 205 315 3150.211% 6 32123000 Pub Defend 191 293 2930.197% 5 29925002 Ct 0069 Svs (208) (320) (320)-0.214% (6) (326)31100 Fire 1,236 1,901 1,9011.275% 35 1,93632100 Sher-Coroner 6,925 10,653 10,6537.146% 197 10,85032200 Sher-Custody 3,613 5,557 5,5573.728% 103 5,66032230 Inmate Welfare 71 109 1090.073% 2 11141100 PHD 2,407 3,703 3,7032.484% 68 3,77141212 PHD-EMS 36 55 550.037% 1 5641500 PHD-EHS 87 133 1330.089% 2 13641540 PHD-AS 90 138 1380.093% 3 14141600 PHD-HM 48 74 740.050% 1 7541814 PHD-TSAC 2 3 30.002% 343000 ADMHS 1,691 2,601 2,6011.744% 48 2,64943100 MHSA 3,071 4,723 4,7233.168% 87 4,81043200 ADP 159 244 2440.164% 5 24944000 Soc Svcs 2,619 4,028 4,0282.702% 74 4,10252100 Parks 185 284 2840.191% 5 28953100 P&D 292 449 4490.301% 8 45753460 RDA IV Succ 12,001 18,461 (11,460) 7,00112.383% 341 7,34253500 P&D-Energy 9 14 140.010% 1553600 P&D-B&S 48 74 740.049% 1 7553641 P&D-Oil 5 7 70.005% 754100 PW-Admin 511 787 7870.528% 15 80154210 PW-Roads 3,379 5,198 5,1983.486% 96 5,29454300 PW-Surveyor 210 323 3230.217% 6 32954410 PW-Flood 1,181 1,816 1,8161.218% 34 1,85054471 PW-Water 135 207 2070.139% 4 21154478 PW-Proj Clnwtr 116 179 1790.120% 3 18254500 PW-SWM 5,956 9,161 9,1616.145% 169 9,33054560 PW-Lag San 438 674 6740.452% 12 68655000 HCD 2,406 3,701 3,7012.482% 68 3,76957000 CSD 2,026 3,117 3,1172.091% 58 3,17562100 CRA-Admin 32 49 490.033% 1 50

84






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62200 CRA-Elections 78 120 1200.081% 2 12362300 CRA-Recorder 79 122 1220.082% 2 12462400 CRA-Assessor 336 517 5170.347% 10 52763100 GS-Admin 273 420 4200.281% 8 42763500 GS-Comm 191 293 2930.197% 5 29963600 GS-Veh Ops 353 543 5430.364% 10 55363700 GS-ITS 1,170 1,799 1,7991.207% 33 1,83263800 GS-Utilities 47 73 730.049% 1 7481000 SBC Retirement 395 607 6070.407% 11 61881500 LAFCO 926 1,425 1,4250.956% 26 1,45183270 Goleta Cem Dist 777 1,195 1,1950.801% 22 1,21783280 Guadalupe Cem 474 729 7290.489% 13 74383630 CSFPD 92 142 1420.095% 3 14584400 CVRD 533 820 8200.550% 15 83587100 APCD 85 131 1310.088% 2 13390901 990 Prop 10 377 580 5800.389% 11 59098000 No Co Jail 7,441 11,445 11,4457.677% 211 11,657

96,916 149,082 (11,460) 137,622100.000% 2,643 140,265Subtotal

Direct Billed 11,460 11,460 11,460

96,916 149,082 0 149,082100.000% 2,643 151,724Total Allocated



85




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 4,583,488 11,525 11,5250.867% 11,52513000 Cnty Counsel 6,831,643 17,177 17,1771.292% 17,17763200 GS-Purchasing 815,732 2,051 2,0510.154% 48 2,09963300 GS-Fac Svcs 4,680,004 11,767 11,7670.885% 273 12,04064000 Human Resourc 3,667,436 9,221 9,2210.694% 214 9,43565000 Treasurer 5,256,973 13,218 13,2180.994% 307 13,525

25,835,275 64,959 0 64,9594.886% 842 65,801Cost Center Subtotal

11000 BOS 2,584,955 6,500 6,5000.489% 151 6,65021100 DA 20,287,390 51,010 51,0103.837% 1,184 52,19421300 Child Supt Srvc 7,882,635 19,820 19,8201.491% 460 20,28022100 Prob Svcs 28,462,514 71,565 71,5655.383% 1,661 73,22722200 Prob Inst 13,891,294 34,928 34,9282.627% 811 35,73923000 Pub Defend 10,124,244 25,456 25,4561.915% 591 26,04731100 Fire 55,013,881 138,325 138,32510.405% 3,211 141,53732100 Sher-Coroner 65,994,186 165,934 165,93412.482% 3,852 169,78632200 Sher-Custody 36,827,363 92,598 92,5986.965% 2,150 94,74732230 Inmate Welfare 720,259 1,811 1,8110.136% 42 1,85341100 PHD 49,159,710 123,606 123,6069.298% 2,869 126,47541212 PHD-EMS 1,354,873 3,407 3,4070.256% 79 3,48641400 CEO-HS 145,901 367 3670.028% 9 37541500 PHD-EHS 3,301,844 8,302 8,3020.624% 193 8,49541540 PHD-AS 3,427,367 8,618 8,6180.648% 200 8,81841600 PHD-HM 1,837,018 4,619 4,6190.347% 107 4,72641814 PHD-TSAC 71,063 179 1790.013% 4 18343000 ADMHS 14,184,811 35,666 35,6662.683% 828 36,49443100 MHSA 25,762,465 64,776 64,7764.873% 1,504 66,28043200 ADP 1,331,391 3,348 3,3480.252% 78 3,42544000 Soc Svcs 80,281,519 201,858 201,85815.184% 4,686 206,54444001 IHSS 1,106,452 2,782 2,7820.209% 65 2,84751000 Ag Comm 3,684,247 9,264 9,2640.697% 215 9,47952100 Parks 6,794,086 17,083 17,0831.285% 397 17,47952371 PLCFD 222 1 10.000% 153100 P&D 6,174,982 15,526 15,5261.168% 360 15,88753500 P&D-Energy 763,805 1,920 1,9200.144% 45 1,96553600 P&D-B&S 3,916,638 9,848 9,8480.741% 229 10,07653641 P&D-Oil 382,336 961 9610.072% 22 98454100 PW-Admin 1,916,803 4,820 4,8200.363% 112 4,93154210 PW-Roads 12,666,116 31,847 31,8472.396% 739 32,58754300 PW-Surveyor 786,582 1,978 1,9780.149% 46 2,02454410 PW-Flood 4,425,488 11,127 11,1270.837% 258 11,38654471 PW-Water 504,356 1,268 1,2680.095% 29 1,29854478 PW-Proj Clnwtr 436,479 1,097 1,0970.083% 25 1,123

86




Detail Allocation for 03 Financial Reporting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 8,539,359 21,471 21,4711.615% 498 21,97054560 PW-Lag San 1,641,418 4,127 4,1270.310% 96 4,22355000 HCD 1,424,038 3,581 3,5810.269% 83 3,66455700 HCD-MEF 446,155 1,122 1,1220.084% 26 1,14857000 CSD 761,505 1,915 1,9150.144% 44 1,95962100 CRA-Admin 703,817 1,770 1,7700.133% 41 1,81162200 CRA-Elections 1,732,716 4,357 4,3570.328% 101 4,45862300 CRA-Recorder 1,749,840 4,400 4,4000.331% 102 4,50262400 CRA-Assessor 7,436,259 18,698 18,6981.406% 434 19,13263100 GS-Admin 1,721,496 4,328 4,3280.326% 100 4,42963420 CEO-Work Com 494,820 1,244 1,2440.094% 29 1,27363430 CEO-Liability 508,318 1,278 1,2780.096% 30 1,30863500 GS-Comm 1,203,233 3,025 3,0250.228% 70 3,09663600 GS-Veh Ops 2,227,917 5,602 5,6020.421% 130 5,73263700 GS-ITS 4,139,292 10,408 10,4080.783% 242 10,64963800 GS-Utilities 299,138 752 7520.057% 17 77090901 990 Prop 10 1,573,013 3,955 3,9550.298% 92 4,04799000 Dept 990 88,076 221 2210.017% 5 227

528,730,962 1,329,426 0 1,329,426100.000% 30,196 1,359,622Subtotal

Direct Billed

528,730,962 1,329,426 0 1,329,426100.000% 30,196 1,359,622Total Allocated



87




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 114 1,446 1,4463.497% 1,44663200 GS-Purchasing 4 51 510.123% 1 5263300 GS-Fac Svcs 9 114 1140.276% 3 11764000 Human Resourc 16 203 2030.491% 5 20865000 Treasurer 21 266 2660.644% 7 273

164 2,080 0 2,0805.031% 16 2,096Cost Center Subtotal

11000 BOS 3 38 380.092% 1 3921100 DA 23 292 2920.706% 7 29921300 Child Supt Srvc 22 279 2790.675% 7 28622100 Prob Svcs 49 621 6211.503% 16 63722200 Prob Inst 35 444 4441.074% 11 45523000 Pub Defend 14 178 1780.429% 4 18225002 Ct 0069 Svs 10 127 1270.307% 3 13031100 Fire 267 3,386 3,3868.190% 84 3,47132100 Sher-Coroner 362 4,591 4,59111.104% 115 4,70632200 Sher-Custody 52 660 6601.595% 16 67632230 Inmate Welfare 7 89 890.215% 2 9141100 PHD 206 2,613 2,6136.319% 65 2,67841212 PHD-EMS 17 216 2160.521% 5 22141500 PHD-EHS 2 25 250.061% 1 2641540 PHD-AS 16 203 2030.491% 5 20841600 PHD-HM 3 38 380.092% 1 3943000 ADMHS 23 292 2920.706% 7 29943100 MHSA 23 292 2920.706% 7 29943200 ADP 1 13 130.031% 1344000 Soc Svcs 84 1,065 1,0652.577% 27 1,09251000 Ag Comm 28 355 3550.859% 9 36452100 Parks 275 3,488 3,4888.436% 87 3,57553100 P&D 7 89 890.215% 2 9153500 P&D-Energy 1 13 130.031% 1353600 P&D-B&S 8 101 1010.245% 3 10454100 PW-Admin 37 469 4691.135% 12 48154210 PW-Roads 572 7,255 7,25517.546% 181 7,43654221 GS-Airports 9 114 1140.276% 3 11754300 PW-Surveyor 12 152 1520.368% 4 15654410 PW-Flood 183 2,321 2,3215.613% 58 2,37954478 PW-Proj Clnwtr 2 25 250.061% 1 2654500 PW-SWM 296 3,754 3,7549.080% 94 3,84854560 PW-Lag San 258 3,272 3,2727.914% 82 3,35455000 HCD 5 63 630.153% 2 6557000 CSD 1 13 130.031% 1362100 CRA-Admin 4 51 510.123% 1 52

88




Detail Allocation for 04 Fixed Asset Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62200 CRA-Elections 30 380 3800.920% 9 39062300 CRA-Recorder 27 342 3420.828% 9 35162400 CRA-Assessor 26 330 3300.798% 8 33863100 GS-Admin 34 431 4311.043% 11 44290901 990 Prop 10 4 51 510.123% 1 5299000 Dept 990 7 89 890.215% 2 9199999 Other 51 647 6471.564% 16 663

3,260 41,346 0 41,346100.000% 995 42,342Subtotal

Direct Billed

3,260 41,346 0 41,346100.000% 995 42,342Total Allocated


Number of Fixed AssetsCapital Asset Inventory System

89




Detail Allocation for 05 Financial Accounting


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 3,009 11,378 11,3780.519% 11,37813000 Cnty Counsel 1,358 5,135 5,1350.234% 5,13563200 GS-Purchasing 286 1,081 1,0810.049% 23 1,10463300 GS-Fac Svcs 16,055 60,710 60,7102.772% 1,288 61,99864000 Human Resourc 997 3,770 3,7700.172% 80 3,85065000 Treasurer 3,203 12,112 12,1120.553% 257 12,369


11000 BOS 1,577 5,963 5,9630.272% 127 6,09021100 DA 6,941 26,247 26,2471.198% 557 26,80321300 Child Supt Srvc 2,086 7,888 7,8880.360% 167 8,05522100 Prob Svcs 9,808 37,088 37,0881.693% 787 37,87522200 Prob Inst 3,478 13,152 13,1520.600% 279 13,43123000 Pub Defend 1,335 5,048 5,0480.230% 107 5,15525001 Grand Jury 949 3,589 3,5890.164% 76 3,66525002 Ct 0069 Svs 2,684 10,149 10,1490.463% 215 10,36531100 Fire 10,341 39,103 39,1031.785% 830 39,93332100 Sher-Coroner 21,902 82,820 82,8203.781% 1,757 84,57732200 Sher-Custody 10,076 38,101 38,1011.740% 808 38,91032230 Inmate Welfare 793 2,999 2,9990.137% 64 3,06241100 PHD 39,760 150,347 150,3476.864% 3,190 153,53841212 PHD-EMS 2,189 8,277 8,2770.378% 176 8,45341400 CEO-HS 871 3,294 3,2940.150% 70 3,36341500 PHD-EHS 2,313 8,746 8,7460.399% 186 8,93241540 PHD-AS 12,547 47,445 47,4452.166% 1,007 48,45241600 PHD-HM 1,722 6,512 6,5120.297% 138 6,65041814 PHD-TSAC 219 828 8280.038% 18 84643000 ADMHS 17,883 67,622 67,6223.087% 1,435 69,05743100 MHSA 30,474 115,234 115,2345.261% 2,445 117,67943200 ADP 4,609 17,428 17,4280.796% 370 17,79844000 Soc Svcs 31,325 118,452 118,4525.408% 2,513 120,96544001 IHSS 759 2,870 2,8700.131% 61 2,93151000 Ag Comm 1,406 5,317 5,3170.243% 113 5,42952100 Parks 22,811 86,257 86,2573.938% 1,830 88,08752371 PLCFD 62 234 2340.011% 5 23953100 P&D 71,034 268,606 268,60612.263% 5,700 274,30653460 RDA IV Succ 143 541 5410.025% 11 55253500 P&D-Energy 1,285 4,859 4,8590.222% 103 4,96253600 P&D-B&S 20,517 77,582 77,5823.542% 1,646 79,22953641 P&D-Oil 451 1,705 1,7050.078% 36 1,74253642 P&D-F&G 119 450 4500.021% 10 46053643 P&D-FE 71 268 2680.012% 6 27453644 P&D-LFC 28 106 1060.005% 2 108

90






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

53645 P&D-CREF 66 250 2500.011% 5 25554100 PW-Admin 1,866 7,056 7,0560.322% 150 7,20654210 PW-Roads 60,003 226,894 226,89410.359% 4,815 231,70854221 GS-Airports 107 405 4050.018% 9 41354300 PW-Surveyor 1,892 7,154 7,1540.327% 152 7,30654410 PW-Flood 13,190 49,876 49,8762.277% 1,058 50,93554471 PW-Water 1,023 3,868 3,8680.177% 82 3,95054478 PW-Proj Clnwtr 553 2,091 2,0910.095% 44 2,13554500 PW-SWM 8,575 32,425 32,4251.480% 688 33,11354560 PW-Lag San 3,133 11,847 11,8470.541% 251 12,09855000 HCD 1,249 4,723 4,7230.216% 100 4,82355200 HCD-AH 663 2,507 2,5070.114% 53 2,56055300 HCD-Home Pro 289 1,093 1,0930.050% 23 1,11655400 HCD-OCFD 146 552 5520.025% 12 56455460 Housing Agency 104 393 3930.018% 8 40255600 HCD-CDBG 398 1,505 1,5050.069% 32 1,53755700 HCD-MEF 1,452 5,491 5,4910.251% 117 5,60757000 CSD 168 635 6350.029% 13 64962100 CRA-Admin 2,305 8,716 8,7160.398% 185 8,90162200 CRA-Elections 2,118 8,009 8,0090.366% 170 8,17962300 CRA-Recorder 1,151 4,352 4,3520.199% 92 4,44562400 CRA-Assessor 1,191 4,504 4,5040.206% 96 4,59963100 GS-Admin 517 1,955 1,9550.089% 41 1,99663410 CEO-Med Mal 83 314 3140.014% 7 32163420 CEO-Work Com 1,890 7,147 7,1470.326% 152 7,29863430 CEO-Liability 797 3,014 3,0140.138% 64 3,07863500 GS-Comm 2,454 9,279 9,2790.424% 197 9,47663600 GS-Veh Ops 3,665 13,859 13,8590.633% 294 14,15363700 GS-ITS 1,954 7,389 7,3890.337% 157 7,54663800 GS-Utilities 970 3,668 3,6680.167% 78 3,74664332 HR-Unemp SI 18 68 680.003% 1 7064333 HR-Dent SI 183 692 6920.032% 15 70780100 Law Library 980 3,706 3,7060.169% 79 3,78481000 SBC Retirement 4,217 15,946 15,9460.728% 338 16,28481100 SBC OPEB 1,116 4,220 4,2200.193% 90 4,31081500 LAFCO 188 711 7110.032% 15 72683210 SM Pub Airport 40 151 1510.007% 3 15483260 Carp Cem Dist 1,324 5,007 (6,200) (1,193)0.229% 106 (1,087)83270 Goleta Cem Dist 1,643 6,213 (7,395) (1,182)0.284% 132 (1,050)83280 Guadalupe Cem 1,482 5,604 (6,596) (992)0.256% 119 (873)83300 LA Cem Dist 86 325 3250.015% 7 33283310 Oak Hill Cem D 170 643 6430.029% 14 65683320 SM Cem Dist 30 113 1130.005% 2 116

91






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

83516 Los Alamos CS 8 30 300.001% 1 3183566 SY CSD 30 113 1130.005% 2 11683602 VV CSD 2 8 80.000% 883630 CSFPD 3,798 14,362 (18,806) (4,444)0.656% 305 (4,140)83650 MFPD 3,437 12,997 (14,647) (1,650)0.593% 276 (1,375)83750 Lompoc HCD 48 182 1820.008% 4 18583817 Embarcadero MI 14 53 530.002% 1 5484090 SB MTD 32 121 1210.006% 3 12484160 MVMD 1,146 4,333 (5,128) (795)0.198% 92 (703)84400 CVRD 925 3,498 (5,160) (1,662)0.160% 74 (1,588)84560 Carp San Dist 30 113 1130.005% 2 11684640 Goleta SD 42 159 1590.007% 3 16285100 IVRPD 4,576 17,304 17,3040.790% 367 17,67185200 Mont San Dist 66 250 2500.011% 5 25585215 Summ San Dist 1,344 5,082 (4,966) 1160.232% 108 22485600 Mon Wtr Dist 22 83 830.004% 2 8585800 SYRWCD 48 182 1820.008% 4 18586100 SBCAG 5,210 19,701 19,7010.899% 418 20,11987100 APCD 3,327 12,581 12,5810.574% 267 12,84890901 990 Prop 10 2,081 7,869 7,8690.359% 167 8,03698000 No Co Jail 357 1,350 1,3500.062% 29 1,37999000 Dept 990 417 1,577 1,5770.072% 33 1,61099200 Debt Service 144 545 5450.025% 12 55699520 Parks Capital 345 1,305 1,3050.060% 28 1,33299630 Capital Outlay 622 2,352 2,3520.107% 50 2,40299999 Other 66,239 250,474 250,47411.436% 5,315 255,789

579,235 2,190,305 (68,898) 2,121,407100.000% 46,127 2,167,533Subtotal

Direct Billed 68,898 68,898 68,898

579,235 2,190,305 0 2,190,305100.000% 46,127 2,236,431Total Allocated


Number of Transaction Lines ProcessedFIN General Ledger Transactions

92




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 4,583,488 770 7700.810% 77013000 Cnty Counsel 6,831,643 1,147 1,1471.208% 1,14763200 GS-Purchasing 815,732 137 1370.144% 4 14163300 GS-Fac Svcs 4,680,004 786 7860.827% 21 80764000 Human Resourc 3,667,436 616 6160.648% 16 63265000 Treasurer 5,256,973 883 8830.929% 23 906


11000 BOS 2,584,955 434 4340.457% 11 44621100 DA 20,287,390 3,407 3,4073.587% 90 3,49721300 Child Supt Srvc 7,882,635 1,324 1,3241.394% 35 1,35922100 Prob Svcs 28,462,514 4,780 4,7805.032% 126 4,90622200 Prob Inst 13,891,294 2,333 2,3332.456% 62 2,39423000 Pub Defend 10,124,244 1,700 1,7001.790% 45 1,74531100 Fire 55,013,881 9,239 9,2399.727% 244 9,48332100 Sher-Coroner 65,994,186 11,083 11,08311.668% 293 11,37532200 Sher-Custody 36,827,363 6,185 6,1856.511% 163 6,34832230 Inmate Welfare 720,259 121 1210.127% 3 12441100 PHD 49,159,710 8,256 8,2568.692% 218 8,47441212 PHD-EMS 1,354,873 228 2280.240% 6 23441400 CEO-HS 145,901 25 250.026% 1 2541500 PHD-EHS 3,301,844 554 5540.584% 15 56941540 PHD-AS 3,427,367 576 5760.606% 15 59141600 PHD-HM 1,837,018 308 3080.325% 8 31741814 PHD-TSAC 71,063 12 120.013% 1243000 ADMHS 14,184,811 2,382 2,3822.508% 63 2,44543100 MHSA 25,762,465 4,326 4,3264.555% 114 4,44143200 ADP 1,331,391 224 2240.235% 6 22944000 Soc Svcs 80,281,519 13,482 13,48214.194% 356 13,83844001 IHSS 1,106,452 186 1860.196% 5 19151000 Ag Comm 3,684,247 619 6190.651% 16 63552100 Parks 6,794,086 1,141 1,1411.201% 30 1,17152371 PLCFD 222 0.000%53100 P&D 6,174,982 1,037 1,0371.092% 27 1,06453500 P&D-Energy 763,805 128 1280.135% 3 13253600 P&D-B&S 3,916,638 658 6580.692% 17 67553641 P&D-Oil 382,336 64 640.068% 2 6654100 PW-Admin 1,916,803 322 3220.339% 8 33054210 PW-Roads 12,666,116 2,127 2,1272.239% 56 2,18354300 PW-Surveyor 786,582 132 1320.139% 3 13654410 PW-Flood 4,425,488 743 7430.782% 20 76354471 PW-Water 504,356 85 850.089% 2 8754478 PW-Proj Clnwtr 436,479 73 730.077% 2 75

93




Detail Allocation for 06 Customer Support


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 8,539,359 1,434 1,4341.510% 38 1,47254560 PW-Lag San 1,641,418 276 2760.290% 7 28355000 HCD 1,424,038 239 2390.252% 6 24555700 HCD-MEF 446,155 75 750.079% 2 7757000 CSD 761,505 128 1280.135% 3 13162100 CRA-Admin 703,817 118 1180.124% 3 12162200 CRA-Elections 1,732,716 291 2910.306% 8 29962300 CRA-Recorder 1,749,840 294 2940.309% 8 30262400 CRA-Assessor 7,436,259 1,249 1,2491.315% 33 1,28263100 GS-Admin 1,721,496 289 2890.304% 8 29763420 CEO-Work Com 494,820 83 830.087% 2 8563430 CEO-Liability 508,318 85 850.090% 2 8863500 GS-Comm 1,203,233 202 2020.213% 5 20763600 GS-Veh Ops 2,227,917 374 3740.394% 10 38463700 GS-ITS 4,139,292 695 6950.732% 18 71363800 GS-Utilities 299,138 50 500.053% 1 5280100 Law Library 230,117 39 390.041% 1 4081000 SBC Retirement 2,721,351 457 4570.481% 12 46981500 LAFCO 17,705 3 30.003% 383260 Carp Cem Dist 236,760 40 400.042% 1 4183270 Goleta Cem Dist 453,731 76 760.080% 2 7883280 Guadalupe Cem 45,783 8 80.008% 883630 CSFPD 6,968,958 1,170 1,1701.232% 31 1,20183650 MFPD 15,599,530 2,620 2,6202.758% 69 2,68984160 MVMD 697,974 117 1170.123% 3 12084400 CVRD 126,128 21 210.022% 1 2285100 IVRPD 1,023,291 172 1720.181% 5 17685215 Summ San Dist 544,076 91 910.096% 2 9486100 SBCAG 2,894,622 486 4860.512% 13 49987100 APCD 5,315,212 893 8930.940% 24 91690901 990 Prop 10 1,573,013 264 2640.278% 7 27199000 Dept 990 88,076 15 150.016% 15

565,606,199 94,985 0 94,985100.000% 2,457 97,442Subtotal

Direct Billed

565,606,199 94,985 0 94,985100.000% 2,457 97,442Total Allocated


Cost Plan Unit Salaries & Benefits-All UsersFIN Expenditure Ledger

94




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 4,583,488 3,672 3,6720.867% 3,67213000 Cnty Counsel 6,831,643 5,474 5,4741.292% 5,47463200 GS-Purchasing 815,732 654 6540.154% 15 66863300 GS-Fac Svcs 4,680,004 3,750 3,7500.885% 84 3,83464000 Human Resourc 3,667,436 2,938 2,9380.694% 66 3,00565000 Treasurer 5,256,973 4,212 4,2120.994% 95 4,307


11000 BOS 2,584,955 2,071 2,0710.489% 47 2,11821100 DA 20,287,390 16,255 (1,740) 14,5153.837% 365 14,88021300 Child Supt Srvc 7,882,635 6,316 6,3161.491% 142 6,45822100 Prob Svcs 28,462,514 22,805 22,8055.383% 513 23,31822200 Prob Inst 13,891,294 11,130 11,1302.627% 250 11,38023000 Pub Defend 10,124,244 8,112 8,1121.915% 182 8,29431100 Fire 55,013,881 44,079 44,07910.405% 991 45,07032100 Sher-Coroner 65,994,186 52,876 52,87612.482% 1,189 54,06532200 Sher-Custody 36,827,363 29,507 29,5076.965% 663 30,17032230 Inmate Welfare 720,259 577 5770.136% 13 59041100 PHD 49,159,710 39,388 39,3889.298% 886 40,27441212 PHD-EMS 1,354,873 1,086 1,0860.256% 24 1,11041400 CEO-HS 145,901 117 1170.028% 3 12041500 PHD-EHS 3,301,844 2,646 2,6460.624% 59 2,70541540 PHD-AS 3,427,367 2,746 2,7460.648% 62 2,80841600 PHD-HM 1,837,018 1,472 1,4720.347% 33 1,50541814 PHD-TSAC 71,063 57 570.013% 1 5843000 ADMHS 14,184,811 11,365 11,3652.683% 256 11,62143100 MHSA 25,762,465 20,642 20,6424.873% 464 21,10643200 ADP 1,331,391 1,067 1,0670.252% 24 1,09144000 Soc Svcs 80,281,519 64,324 64,32415.184% 1,446 65,77044001 IHSS 1,106,452 887 8870.209% 20 90651000 Ag Comm 3,684,247 2,952 2,9520.697% 66 3,01852100 Parks 6,794,086 5,444 5,4441.285% 122 5,56652371 PLCFD 222 0.000%53100 P&D 6,174,982 4,948 4,9481.168% 111 5,05953500 P&D-Energy 763,805 612 6120.144% 14 62653600 P&D-B&S 3,916,638 3,138 3,1380.741% 71 3,20953641 P&D-Oil 382,336 306 3060.072% 7 31354100 PW-Admin 1,916,803 1,536 1,5360.363% 35 1,57054210 PW-Roads 12,666,116 10,148 10,1482.396% 228 10,37754300 PW-Surveyor 786,582 630 6300.149% 14 64454410 PW-Flood 4,425,488 3,546 3,5460.837% 80 3,62654471 PW-Water 504,356 404 4040.095% 9 41354478 PW-Proj Clnwtr 436,479 350 3500.083% 8 358

95




Detail Allocation for 07 Internal Audit-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 8,539,359 6,842 6,8421.615% 154 6,99654560 PW-Lag San 1,641,418 1,315 1,3150.310% 30 1,34555000 HCD 1,424,038 1,141 1,1410.269% 26 1,16755700 HCD-MEF 446,155 357 3570.084% 8 36657000 CSD 761,505 610 6100.144% 14 62462100 CRA-Admin 703,817 564 5640.133% 13 57762200 CRA-Elections 1,732,716 1,388 1,3880.328% 31 1,42062300 CRA-Recorder 1,749,840 1,402 1,4020.331% 32 1,43462400 CRA-Assessor 7,436,259 5,958 5,9581.406% 134 6,09263100 GS-Admin 1,721,496 1,379 1,3790.326% 31 1,41063420 CEO-Work Com 494,820 396 3960.094% 9 40563430 CEO-Liability 508,318 407 4070.096% 9 41663500 GS-Comm 1,203,233 964 9640.228% 22 98663600 GS-Veh Ops 2,227,917 1,785 1,7850.421% 40 1,82563700 GS-ITS 4,139,292 3,317 3,3170.783% 75 3,39163800 GS-Utilities 299,138 240 2400.057% 5 24590901 990 Prop 10 1,573,013 1,260 1,2600.298% 28 1,28999000 Dept 990 88,076 71 710.017% 2 72

528,730,962 423,633 (1,740) 421,893100.000% 9,319 431,213Subtotal

Direct Billed 1,740 1,740 1,740

528,730,962 423,633 0 423,633100.000% 9,319 432,953Total Allocated



96




Detail Allocation for 08 Internal Audit-Direct


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 1,364 1,278 1,2780.744% 1,27865000 Treasurer 80,427 75,349 (7,500) 67,84943.862% 2,279 70,128

81,791 76,626 (7,500) 69,12644.606% 2,279 71,406Cost Center Subtotal

22100 Prob Svcs 597 559 5590.326% 17 57632100 Sher-Coroner 25,314 23,716 23,71613.806% 717 24,43332200 Sher-Custody 14,126 13,234 13,2347.704% 400 13,63532230 Inmate Welfare 276 259 2590.151% 8 26741100 PHD 919 861 8610.501% 26 88741212 PHD-EMS 25 24 240.014% 1 2441500 PHD-EHS 62 58 580.034% 2 6041540 PHD-AS 208 195 1950.113% 6 20041600 PHD-HM 34 32 320.019% 1 3341814 PHD-TSAC 1 1 10.001% 143000 ADMHS 8,389 7,859 7,8594.575% 238 8,09743100 MHSA 19,626 18,387 18,38710.703% 556 18,94343200 ADP 787 738 7380.429% 22 76044000 Soc Svcs 392 368 3680.214% 11 37952100 Parks 8,564 8,023 8,0234.671% 243 8,26653100 P&D (246) (231) (231)-0.134% (7) (238)54100 PW-Admin 462 433 4330.252% 13 44654210 PW-Roads 3,054 2,861 2,8611.665% 87 2,94854300 PW-Surveyor 190 178 1780.103% 5 18354410 PW-Flood 1,067 1,000 1,0000.582% 30 1,03054471 PW-Water 122 114 1140.066% 3 11754478 PW-Proj Clnwtr 105 99 990.057% 3 10254500 PW-SWM 2,059 1,929 1,9291.123% 58 1,98754560 PW-Lag San 396 371 3710.216% 11 38255000 HCD 109 102 1020.059% 3 10562100 CRA-Admin 22 20 200.012% 1 2162200 CRA-Elections 53 50 500.029% 2 5162300 CRA-Recorder 54 50 500.029% 2 5262400 CRA-Assessor 228 214 2140.124% 6 22090901 990 Prop 10 14,577 13,657 13,6577.950% 413 14,070

183,363 171,785 (7,500) 164,285100.000% 5,158 169,442Subtotal

Direct Billed 7,500 7,500 7,500

183,363 171,785 0 171,785100.000% 5,158 176,942Total Allocated



97




Detail Allocation for 09 Single Audit


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

21100 DA 472,299 204 2040.421% 1 20421300 Child Supt Srvc 6,369,897 2,748 2,7485.680% 10 2,75822100 Prob Svcs 799,845 345 3450.713% 1 34632100 Sher-Coroner 476,880 206 2060.425% 1 20641100 PHD 9,014,118 3,888 3,8888.038% 14 3,90341212 PHD-EMS 638,848 276 2760.570% 1 27741600 PHD-HM 3,086 1 10.003% 143000 ADMHS 4,829,488 2,083 2,0834.306% 8 2,09143100 MHSA 298,116 129 1290.266% 12943200 ADP 3,504,915 1,512 1,5123.125% 6 1,51744000 Soc Svcs 73,717,794 31,797 31,79765.732% 118 31,91544001 IHSS 166,708 72 720.149% 7251000 Ag Comm 162,081 70 700.145% 7054210 PW-Roads 7,407,042 3,195 3,1956.605% 12 3,20754221 GS-Airports 279,839 121 1210.250% 12154471 PW-Water 89,521 39 390.080% 3955200 HCD-AH 270,980 117 1170.242% 11755300 HCD-Home Pro 186,303 80 800.166% 8155600 HCD-CDBG 1,532,141 661 6611.366% 2 66362200 CRA-Elections 61,893 27 270.055% 2790901 990 Prop 10 147,682 64 640.132% 6499520 Parks Capital 1,111,400 479 4790.991% 2 48199999 Other 608,218 262 2620.542% 1 263

112,149,093 48,373 0 48,373100.000% 180 48,553Subtotal

Direct Billed

112,149,093 48,373 0 48,373100.000% 180 48,553Total Allocated


Federal ExpendituresSchedule of Expenditures of Federal Awards

98




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 37 10,599 10,5990.798% 10,59913000 Cnty Counsel 39 11,078 11,0780.834% 11,07863200 GS-Purchasing 8 2,367 2,3670.178% 55 2,42163300 GS-Fac Svcs 50 14,458 14,4581.088% 333 14,79164000 Human Resourc 29 8,240 8,2400.620% 190 8,43065000 Treasurer 41 11,750 11,7500.884% 271 12,021


11000 BOS 25 7,169 7,1690.540% 165 7,33421100 DA 148 42,250 42,2503.180% 974 43,22421300 Child Supt Srvc 77 21,909 21,9091.649% 505 22,41322100 Prob Svcs 245 70,271 70,2715.289% 1,619 71,89122200 Prob Inst 146 41,935 41,9353.156% 966 42,90223000 Pub Defend 74 21,209 21,2091.596% 489 21,69731100 Fire 272 77,942 77,9425.866% 1,796 79,73832100 Sher-Coroner 411 117,633 117,6338.853% 2,711 120,34432200 Sher-Custody 286 81,947 81,9476.167% 1,888 83,83632230 Inmate Welfare 7 2,070 2,0700.156% 48 2,11841100 PHD 461 132,015 132,0159.935% 3,042 135,05741212 PHD-EMS 15 4,304 4,3040.324% 99 4,40441400 CEO-HS 1 330 3300.025% 8 33741500 PHD-EHS 28 7,911 7,9110.595% 182 8,09441540 PHD-AS 41 11,791 11,7910.887% 272 12,06241600 PHD-HM 17 4,966 4,9660.374% 114 5,08041814 PHD-TSAC 1 172 1720.013% 4 17543000 ADMHS 144 41,273 41,2733.106% 951 42,22443100 MHSA 263 75,357 75,3575.671% 1,736 77,09343200 ADP 12 3,325 3,3250.250% 77 3,40244000 Soc Svcs 972 278,399 278,39920.952% 6,415 284,81444001 IHSS 14 3,989 3,9890.300% 92 4,08051000 Ag Comm 35 9,947 9,9470.749% 229 10,17652100 Parks 134 38,326 38,3262.884% 883 39,20952371 PLCFD 0 1 10.000% 153100 P&D 45 12,919 12,9190.972% 298 13,21653500 P&D-Energy 7 1,994 1,9940.150% 46 2,03953600 P&D-B&S 30 8,690 8,6900.654% 200 8,89053641 P&D-Oil 3 859 8590.065% 20 87954100 PW-Admin 14 4,074 4,0740.307% 94 4,16854210 PW-Roads 117 33,407 33,4072.514% 770 34,17654300 PW-Surveyor 6 1,718 1,7180.129% 40 1,75754410 PW-Flood 36 10,259 10,2590.772% 236 10,49554471 PW-Water 5 1,365 1,3650.103% 31 1,39754478 PW-Proj Clnwtr 3 859 8590.065% 20 879

99




Detail Allocation for 10 Payroll


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 77 22,167 22,1671.668% 511 22,67854560 PW-Lag San 15 4,325 4,3250.325% 100 4,42555000 HCD 11 3,270 3,2700.246% 75 3,34555700 HCD-MEF 5 1,405 1,4050.106% 32 1,43757000 CSD 5 1,371 1,3710.103% 32 1,40262100 CRA-Admin 4 1,107 1,1070.083% 26 1,13262200 CRA-Elections 24 6,763 6,7630.509% 156 6,91962300 CRA-Recorder 21 5,978 5,9780.450% 138 6,11662400 CRA-Assessor 66 18,879 18,8791.421% 435 19,31463100 GS-Admin 11 3,270 3,2700.246% 75 3,34563420 CEO-Work Com 6 1,641 1,6410.123% 38 1,67963430 CEO-Liability 3 870 8700.065% 20 89063500 GS-Comm 9 2,496 2,4960.188% 58 2,55463600 GS-Veh Ops 20 5,858 5,8580.441% 135 5,99363700 GS-ITS 24 6,963 6,9630.524% 160 7,12363800 GS-Utilities 2 542 5420.041% 12 55481000 SBC Retirement 21 6,064 6,0640.456% 140 6,20490901 990 Prop 10 16 4,680 4,6800.352% 108 4,78899000 Dept 990 0 22 220.002% 1 23

4,641 1,328,745 0 1,328,745100.000% 30,118 1,358,863Subtotal

Direct Billed

4,641 1,328,745 0 1,328,745100.000% 30,118 1,358,863Total Allocated


Average number of employees - all usersFIN Labor Transaction Ledger

100


101



Total Direct Identify Financial Reporting



Customer Support

Allocation Summary for 61000 Auditor-Controller

11/30/16

22,676 6,650 39 6,090 44611000 BOS45,508 4,840 11,525 1,446 11,378 77012000 Cnty Exec41,047 1,036 17,177 5,135 1,14713000 Cnty Counsel

142,273 1,171 52,194 299 26,803 3,49721100 DA61,609 20,280 286 8,055 1,35921300 Child Supt Srvc

213,096 321 73,227 637 37,875 4,90622100 Prob Svcs106,301 35,739 455 13,431 2,39422200 Prob Inst

63,420 299 26,047 182 5,155 1,74523000 Pub Defend3,665 3,66525001 Grand Jury

10,169 (326) 130 10,36525002 Ct 0069 Svs321,166 1,936 141,537 3,471 39,933 9,48331100 Fire480,342 10,850 169,786 4,706 84,577 11,37532100 Sher-Coroner273,981 5,660 94,747 676 38,910 6,34832200 Sher-Custody

8,216 111 1,853 91 3,062 12432230 Inmate Welfare475,056 3,771 126,475 2,678 153,538 8,47441100 PHD

18,264 56 3,486 221 8,453 23441212 PHD-EMS4,221 375 3,363 2541400 CEO-HS

29,016 136 8,495 26 8,932 56941500 PHD-EHS73,279 141 8,818 208 48,452 59141540 PHD-AS18,427 75 4,726 39 6,650 31741600 PHD-HM

1,279 3 183 846 1241814 PHD-TSAC174,976 2,649 36,494 299 69,057 2,44543000 ADMHS310,780 4,810 66,280 299 117,679 4,44143100 MHSA

28,485 249 3,425 13 17,798 22943200 ADP729,419 4,102 206,544 1,092 120,965 13,83844000 Soc Svcs

11,027 2,847 2,931 19144001 IHSS29,172 9,479 364 5,429 63551000 Ag Comm

163,643 289 17,479 3,575 88,087 1,17152100 Parks241 1 23952371 PLCFD

309,842 457 15,887 91 274,306 1,06453100 P&D7,894 7,342 55253460 RDA IV Succ9,752 15 1,965 13 4,962 13253500 P&D-Energy

102,258 75 10,076 104 79,229 67553600 P&D-B&S3,990 7 984 1,742 6653641 P&D-Oil

460 46053642 P&D-F&G274 27453643 P&D-FE108 10853644 P&D-LFC255 25553645 P&D-CREF

19,934 801 4,931 481 7,206 33054100 PW-Admin329,915 5,294 32,587 7,436 231,708 2,18354210 PW-Roads

651 117 41354221 GS-Airports12,535 329 2,024 156 7,306 13654300 PW-Surveyor82,462 1,850 11,386 2,379 50,935 76354410 PW-Flood

102





Single Audit Payroll


11/30/16

2,118 7,33411000 BOS3,672 1,278 10,59912000 Cnty Exec5,474 11,07813000 Cnty Counsel

14,880 204 43,22421100 DA6,458 2,758 22,41321300 Child Supt Srvc

23,318 576 346 71,89122100 Prob Svcs11,380 42,90222200 Prob Inst

8,294 21,69723000 Pub Defend25001 Grand Jury25002 Ct 0069 Svs

45,070 79,73831100 Fire54,065 24,433 206 120,34432100 Sher-Coroner30,170 13,635 83,83632200 Sher-Custody

590 267 2,11832230 Inmate Welfare40,274 887 3,903 135,05741100 PHD

1,110 24 277 4,40441212 PHD-EMS120 33741400 CEO-HS

2,705 60 8,09441500 PHD-EHS2,808 200 12,06241540 PHD-AS1,505 33 1 5,08041600 PHD-HM

58 1 17541814 PHD-TSAC11,621 8,097 2,091 42,22443000 ADMHS21,106 18,943 129 77,09343100 MHSA

1,091 760 1,517 3,40243200 ADP65,770 379 31,915 284,81444000 Soc Svcs

906 72 4,08044001 IHSS3,018 70 10,17651000 Ag Comm5,566 8,266 39,20952100 Parks

152371 PLCFD5,059 (238) 13,21653100 P&D

53460 RDA IV Succ626 2,03953500 P&D-Energy

3,209 8,89053600 P&D-B&S313 87953641 P&D-Oil

53642 P&D-F&G53643 P&D-FE53644 P&D-LFC53645 P&D-CREF

1,570 446 4,16854100 PW-Admin10,377 2,948 3,207 34,17654210 PW-Roads

12154221 GS-Airports644 183 1,75754300 PW-Surveyor

3,626 1,030 10,49554410 PW-Flood

103






Customer Support


11/30/16

7,512 211 1,298 3,950 8754471 PW-Water4,880 182 1,123 26 2,135 7554478 PW-Proj Clnwtr

101,393 9,330 21,970 3,848 33,113 1,47254500 PW-SWM26,795 686 4,223 3,354 12,098 28354560 PW-Lag San17,183 3,769 3,664 65 4,823 24555000 HCD

2,678 2,56055200 HCD-AH1,197 1,11655300 HCD-Home Prog

564 56455400 HCD-OCFD402 40255460 Housing Agency

2,200 1,53755600 HCD-CDBG8,635 1,148 5,607 7755700 HCD-MEF7,953 3,175 1,959 13 649 13157000 CSD

12,665 50 1,811 52 8,901 12162100 CRA-Admin21,864 123 4,458 390 8,179 29962200 CRA-Elections17,324 124 4,502 351 4,445 30262300 CRA-Recorder51,504 527 19,132 338 4,599 1,28262400 CRA-Assessor12,347 427 4,429 442 1,996 29763100 GS-Admin

6,688 202 2,099 52 1,104 14163200 GS-Purchasing94,749 1,162 12,040 117 61,998 80763300 GS-Fac Svcs

321 32163410 CEO-Med Mal10,741 1,273 7,298 8563420 CEO-Work Comp

5,780 1,308 3,078 8863430 CEO-Liability16,618 299 3,096 9,476 20763500 GS-Comm28,640 553 5,732 14,153 38463600 GS-Veh Ops31,255 1,832 10,649 7,546 71363700 GS-ITS

5,441 74 770 3,746 5263800 GS-Utilities62,740 37,180 9,435 208 3,850 63264000 Human Resources

70 7064332 HR-Unemp SI707 70764333 HR-Dent SI

118,153 4,624 13,525 273 12,369 90665000 Treasurer3,824 3,784 4080100 Law Library

23,576 618 16,284 46981000 SBC Retirement4,310 4,31081100 SBC OPEB2,180 1,451 726 381500 LAFCO

154 15483210 SM Pub Airport(1,046) (1,087) 4183260 Carp Cem Dist

245 1,217 (1,050) 7883270 Goleta Cem Dist(122) 743 (873) 883280 Guadalupe Cem D332 33283300 LA Cem Dist656 65683310 Oak Hill Cem D116 11683320 SM Cem Dist

31 3183516 Los Alamos CSD116 11683566 SY CSD

104







11/30/16

413 117 39 1,39754471 PW-Water358 102 87954478 PW-Proj Clnwtr

6,996 1,987 22,67854500 PW-SWM1,345 382 4,42554560 PW-Lag San1,167 105 3,34555000 HCD

11755200 HCD-AH8155300 HCD-Home Prog

55400 HCD-OCFD55460 Housing Agency

66355600 HCD-CDBG366 1,43755700 HCD-MEF624 1,40257000 CSD577 21 1,13262100 CRA-Admin

1,420 51 27 6,91962200 CRA-Elections1,434 52 6,11662300 CRA-Recorder6,092 220 19,31462400 CRA-Assessor1,410 3,34563100 GS-Admin

668 2,42163200 GS-Purchasing3,834 14,79163300 GS-Fac Svcs

63410 CEO-Med Mal405 1,67963420 CEO-Work Comp416 89063430 CEO-Liability986 2,55463500 GS-Comm

1,825 5,99363600 GS-Veh Ops3,391 7,12363700 GS-ITS

245 55463800 GS-Utilities3,005 8,43064000 Human Resources

64332 HR-Unemp SI64333 HR-Dent SI

4,307 70,128 12,02165000 Treasurer80100 Law Library

6,20481000 SBC Retirement81100 SBC OPEB81500 LAFCO83210 SM Pub Airport83260 Carp Cem Dist83270 Goleta Cem Dist83280 Guadalupe Cem D83300 LA Cem Dist83310 Oak Hill Cem D83320 SM Cem Dist83516 Los Alamos CSD83566 SY CSD

105






Customer Support


11/30/16

8 883602 VV CSD(2,794) 145 (4,140) 1,20183630 CSFPD1,314 (1,375) 2,68983650 MFPD

185 18583750 Lompoc HCD54 5483817 Embarcadero MID

124 12484090 SB MTD(582) (703) 12084160 MVMD(731) 835 (1,588) 2284400 CVRD116 11684560 Carp San Dist162 16284640 Goleta SD

17,847 17,671 17685100 IVRPD255 25585200 Mont San Dist318 224 9485215 Summ San Dist

85 8585600 Mon Wtr Dist185 18585800 SYRWCD

20,618 20,119 49986100 SBCAG13,897 133 12,848 91687100 APCD33,207 590 4,047 52 8,036 27190901 990 Prop 1013,035 11,657 1,37998000 No Co Jail

2,038 227 91 1,610 1599000 Dept 990556 55699200 Debt Service

1,813 1,33299520 Parks Capital2,402 2,40299630 Capital Outlay

256,716 663 255,78999999 Other89,598 11,460 68,898DirectBilled

5,904,872Total Allocated 151,724 1,359,622 42,342 2,236,431 97,442

106







11/30/16

83602 VV CSD83630 CSFPD83650 MFPD83750 Lompoc HCD83817 Embarcadero MID84090 SB MTD84160 MVMD84400 CVRD84560 Carp San Dist84640 Goleta SD85100 IVRPD85200 Mont San Dist85215 Summ San Dist85600 Mon Wtr Dist85800 SYRWCD86100 SBCAG87100 APCD

1,289 14,070 64 4,78890901 990 Prop 1098000 No Co Jail

72 2399000 Dept 99099200 Debt Service

48199520 Parks Capital99630 Capital Outlay

26399999 Other1,740 7,500DirectBilled

432,953Total Allocated 176,942 48,553 1,358,863

107


108



PURCHASING

ALLOCATION DETAIL

109


110


Schedule 07.100

Purchasing & Mail Courier [Cost Center 63200]

The Purchasing Department has responsibility for a variety of functions and accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The Plan allocates costs for these allowable Purchasing Department functions:

Surplus Property: The Purchasing department handles transfers of property between departments, disposal of surplus and obsolete County equipment and vehicles through publicly announced auctions, and fixed asset control documents. The plan allocates these costs based on the number of equipment items per cost plan unit. Mail Courier: The Purchasing department has responsibility for inter-office mail delivery service to all County offices. These costs are allocated based on the average minutes per week per recipient on each mail route. Procurement: The Purchasing department purchases and contracts for materials, supplies, furnishings, food, equipment and other property required by any department or organizational unit of the County. The plan allocates these costs based on an activity-weighted count of the purchasing documents processed.

111

Costs to be allocated for 63200 General Services-Purchasing




First

Allocation

Second

Allocation

Total

11/30/2016


Salaries and Benefits 810,240 810,240


Intrafund Trfs(+) 165,343 165,343



00001 Eq Dep 3,743 3,743

00002 Str Dep 6,029 6,029

12000 Cnty Exec 3,596 263 3,859

13000 Cnty Counsel 15,250 345 15,594

61000 Aud-Cont 6,540 148 6,688

63300 GS-Fac Svcs 20,001 20,001


65000 Treasurer 194 194


Cost Adjustments:

Surplus (100) (100)

(100) 0 (100)Total Cost Adjustments


112

Functional Costs for 63200 General Services-Purchasing




Surplus Property

Mail Courier Procurement

11/30/16


Salaries and Benefits 810,240 73,962 275,944 460,333Services and Supplies 99,108 3,137 54,991 40,981Intrafund Trfs(+) 165,343 62,004 103,339

1,074,691 0 77,099 392,939 604,653 0Total Expenditures

Cost Adjustments:

Surplus (100) (100)

1,074,591 0 77,099 392,839 604,653 0Total Functional Costs


First Addition-Cnty Counsel L 15,250 15,250First Addition-Others 19,907 19,907First Admin Reallocation (35,157) 3,209 11,973 19,974

1,109,748 0 80,308 404,813 624,627 0Total First Allocation


Second Addition-Cnty Counse 345 345Second Addition-Others 26,107 26,107Second Admin Reallocation (26,452) 2,415 9,009 15,028

1,136,199 0 82,722 413,821 639,656 0Total Allocated

113

63200 General Services-Purchasing



Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 63 2,516 2,5163.133% 2,51661000 Aud-Cont 23 918 9181.144% 91863300 GS-Fac Svcs 8 319 3190.398% 10 33064000 Human Resourc 12 479 4790.597% 15 49465000 Treasurer 18 719 7190.895% 23 741


11000 BOS 2 80 800.099% 3 8221100 DA 18 719 7190.895% 23 74121300 Child Supt Srvc 22 879 8791.094% 28 90622100 Prob Svcs 38 1,518 1,5181.890% 48 1,56522200 Prob Inst 9 359 3590.448% 11 37123000 Pub Defend 10 399 3990.497% 13 41225002 Ct 0069 Svs 10 399 3990.497% 13 41231100 Fire 226 9,025 9,02511.238% 283 9,30932100 Sher-Coroner 327 13,058 13,05816.261% 410 13,46932200 Sher-Custody 52 2,077 2,0772.586% 65 2,14232230 Inmate Welfare 7 280 2800.348% 9 28841100 PHD 139 5,551 5,5516.912% 174 5,72541212 PHD-EMS 17 679 6790.845% 21 70041500 PHD-EHS 2 80 800.099% 3 8241540 PHD-AS 11 439 4390.547% 14 45341600 PHD-HM 3 120 1200.149% 4 12443000 ADMHS 8 319 3190.398% 10 33043100 MHSA 19 759 7590.945% 24 78343200 ADP 1 40 400.050% 1 4144000 Soc Svcs 65 2,596 2,5963.232% 82 2,67751000 Ag Comm 25 998 9981.243% 31 1,03052100 Parks 120 4,792 4,7925.967% 151 4,94353100 P&D 7 280 2800.348% 9 28853500 P&D-Energy 1 40 400.050% 1 4153600 P&D-B&S 8 319 3190.398% 10 33054100 PW-Admin 18 719 7190.895% 23 74154210 PW-Roads 280 11,182 11,18213.923% 351 11,53354221 GS-Airports 1 40 400.050% 1 4154300 PW-Surveyor 12 479 4790.597% 15 49454410 PW-Flood 87 3,474 3,4744.326% 109 3,58354478 PW-Proj Clnwtr 1 40 400.050% 1 4154500 PW-SWM 180 7,188 7,1888.951% 226 7,41454560 PW-Lag San 58 2,316 2,3162.884% 73 2,38955000 HCD 1 40 400.050% 1 4157000 CSD 1 40 400.050% 1 4162100 CRA-Admin 4 160 1600.199% 5 165

114




Detail Allocation for 02 Surplus Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62200 CRA-Elections 25 998 9981.243% 31 1,03062300 CRA-Recorder 26 1,038 1,0381.293% 33 1,07162400 CRA-Assessor 25 998 9981.243% 31 1,03063100 GS-Admin 11 439 4390.547% 14 45390901 990 Prop 10 4 160 1600.199% 5 16599999 Other 6 240 2400.298% 8 247

2,011 80,308 0 80,308100.000% 2,415 82,722Subtotal

Direct Billed

2,011 80,308 0 80,308100.000% 2,415 82,722Total Allocated


Number of Equipment Capital AssetsCapital Asset Inventory System

115




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 23 4,540 4,5401.122% 4,54013000 Cnty Counsel 8 1,513 1,5130.374% 1,51361000 Aud-Cont 30 5,965 5,9651.473% 5,96563300 GS-Fac Svcs 104 20,595 20,5955.087% 472 21,06764000 Human Resourc 26 5,144 5,1441.271% 118 5,26265000 Treasurer 30 5,965 5,9651.473% 137 6,102


11000 BOS 98 19,319 19,3194.772% 443 19,76221100 DA 95 18,854 18,8544.657% 432 19,28621300 Child Supt Srvc 49 9,595 9,5952.370% 220 9,81522100 Prob Svcs 97 19,190 19,1904.740% 440 19,63022200 Prob Inst 45 8,903 8,9032.199% 204 9,10723000 Pub Defend 95 18,854 18,8544.657% 432 19,28625002 Ct 0069 Svs 23 4,451 4,4511.100% 102 4,55331100 Fire 93 18,379 18,3794.540% 422 18,80132100 Sher-Coroner 83 16,321 16,3214.032% 374 16,69641100 PHD 116 22,949 22,9495.669% 526 23,47541540 PHD-AS 56 11,079 11,0792.737% 254 11,33343000 ADMHS 23 4,451 4,4511.100% 102 4,55344000 Soc Svcs 94 18,498 18,4984.569% 424 18,92251000 Ag Comm 49 9,595 9,5952.370% 220 9,81552100 Parks 97 19,190 19,1904.740% 440 19,63053100 P&D 8 1,513 1,5130.374% 35 1,54853600 P&D-B&S 8 1,513 1,5130.374% 35 1,54854100 PW-Admin 8 1,513 1,5130.374% 35 1,54854210 PW-Roads 49 9,595 9,5952.370% 220 9,81554300 PW-Surveyor 8 1,513 1,5130.374% 35 1,54854410 PW-Flood 28 5,500 5,5001.359% 126 5,62654500 PW-SWM 28 5,500 5,5001.359% 126 5,62654560 PW-Lag San 23 4,451 4,4511.100% 102 4,55355000 HCD 8 1,513 1,5130.374% 35 1,54862100 CRA-Admin 23 4,451 4,4511.100% 102 4,55362200 CRA-Elections 26 5,144 5,1441.271% 118 5,26262300 CRA-Recorder 50 9,951 9,9512.458% 228 10,17962400 CRA-Assessor 30 5,965 5,9651.473% 137 6,10263100 GS-Admin 15 3,027 3,0270.748% 69 3,09663420 CEO-Work Com 8 1,513 1,5130.374% 35 1,54863500 GS-Comm 26 5,144 5,1441.271% 118 5,26263600 GS-Veh Ops 26 5,144 5,1441.271% 118 5,26263700 GS-ITS 38 7,478 7,4781.847% 172 7,65081000 SBC Retirement 26 5,144 5,1441.271% 118 5,26286100 SBCAG 26 5,144 5,1441.271% 118 5,262

116




Detail Allocation for 03 Mail Courier


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

87100 APCD 26 5,144 5,1441.271% 118 5,26290901 990 Prop 10 28 5,500 5,5001.359% 126 5,62699999 Other 203 40,101 40,1019.906% 920 41,021

2,046 404,813 0 404,813100.000% 9,009 413,821Subtotal

Direct Billed

2,046 404,813 0 404,813100.000% 9,009 413,821Total Allocated


Average minutes per delivery by mail routeDaily Mail Routes

117




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 105 9,343 9,3431.496% 9,34313000 Cnty Counsel 5 445 4450.071% 44561000 Aud-Cont 12 1,068 1,0680.171% 1,06863300 GS-Fac Svcs 872 77,589 77,58912.422% 1,900 79,48964000 Human Resourc 52 4,627 4,6270.741% 113 4,74065000 Treasurer 23 2,047 2,0470.328% 50 2,097


21100 DA 55 4,894 4,8940.783% 120 5,01421300 Child Supt Srvc 46 4,093 4,0930.655% 100 4,19322100 Prob Svcs 214 19,041 19,0413.048% 466 19,50822200 Prob Inst 66 5,873 5,8730.940% 144 6,01623000 Pub Defend 7 623 6230.100% 15 63825002 Ct 0069 Svs 6 534 5340.085% 13 54731100 Fire 173 15,393 15,3932.464% 377 15,77032100 Sher-Coroner 214 19,041 19,0413.048% 466 19,50832200 Sher-Custody 35 3,114 3,1140.499% 76 3,19032230 Inmate Welfare 19 1,691 1,6910.271% 41 1,73241100 PHD 730 64,954 64,95410.399% 1,590 66,54541212 PHD-EMS 76 6,762 6,7621.083% 166 6,92841400 CEO-HS 87 7,741 7,7411.239% 190 7,93141500 PHD-EHS 5 445 4450.071% 11 45641540 PHD-AS 125 11,122 11,1221.781% 272 11,39541600 PHD-HM 29 2,580 2,5800.413% 63 2,64441814 PHD-TSAC 9 801 8010.128% 20 82043000 ADMHS 197 17,529 17,5292.806% 429 17,95843100 MHSA 104 9,254 9,2541.481% 227 9,48043200 ADP 73 6,495 6,4951.040% 159 6,65444000 Soc Svcs 637 56,679 56,6799.074% 1,388 58,06744001 IHSS 3 267 2670.043% 7 27351000 Ag Comm 44 3,915 3,9150.627% 96 4,01152100 Parks 483 42,977 42,9776.880% 1,052 44,02953100 P&D 122 10,855 10,8551.738% 266 11,12153500 P&D-Energy 24 2,135 2,1350.342% 52 2,18853600 P&D-B&S 14 1,246 1,2460.199% 31 1,27653644 P&D-LFC 3 267 2670.043% 7 27354100 PW-Admin 40 3,559 3,5590.570% 87 3,64654210 PW-Roads 599 53,298 53,2988.533% 1,305 54,60354410 PW-Flood 115 10,233 10,2331.638% 251 10,48354471 PW-Water 76 6,762 6,7621.083% 166 6,92854478 PW-Proj Clnwtr 36 3,203 3,2030.513% 78 3,28254500 PW-SWM 359 31,943 31,9435.114% 782 32,72554560 PW-Lag San 171 15,215 15,2152.436% 373 15,588

118




Detail Allocation for 07 Procurement


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

55000 HCD 39 3,470 3,4700.556% 85 3,55555200 HCD-AH 3 267 2670.043% 7 27355600 HCD-CDBG 24 2,135 2,1350.342% 52 2,18855700 HCD-MEF 38 3,381 3,3810.541% 83 3,46457000 CSD 2 178 1780.028% 4 18262100 CRA-Admin 8 712 7120.114% 17 72962200 CRA-Elections 28 2,491 2,4910.399% 61 2,55262300 CRA-Recorder 17 1,513 1,5130.242% 37 1,55062400 CRA-Assessor 32 2,847 2,8470.456% 70 2,91763100 GS-Admin 3 267 2670.043% 7 27363420 CEO-Work Com 8 712 7120.114% 17 72963430 CEO-Liability 2 178 1780.028% 4 18263500 GS-Comm 72 6,406 6,4061.026% 157 6,56363600 GS-Veh Ops 135 12,012 12,0121.923% 294 12,30663700 GS-ITS 64 5,695 5,6950.912% 139 5,83463800 GS-Utilities 36 3,203 3,2030.513% 78 3,28264333 HR-Dent SI 3 267 2670.043% 7 27381000 SBC Retirement 8 712 7120.114% 17 72987100 APCD 101 8,987 8,9871.439% 220 9,20790901 990 Prop 10 87 7,741 7,7411.239% 190 7,93198000 No Co Jail 30 2,669 2,6690.427% 65 2,73599000 Dept 990 21 1,869 1,8690.299% 46 1,91499520 Parks Capital 79 7,029 7,0291.125% 172 7,20199630 Capital Outlay 65 5,784 5,7840.926% 142 5,92599999 Other 50 4,449 4,4490.712% 109 4,558

7,020 624,627 0 624,627100.000% 15,028 639,656Subtotal

Direct Billed

7,020 624,627 0 624,627100.000% 15,028 639,656Total Allocated


Number of documents processed, weightedPurchasing Plus & FIN Trans Register

119



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/30/16

19,844 82 19,76211000 BOS16,399 2,516 4,540 9,34312000 Cnty Exec

1,958 1,513 44513000 Cnty Counsel25,041 741 19,286 5,01421100 DA14,914 906 9,815 4,19321300 Child Supt Srvc40,703 1,565 19,630 19,50822100 Prob Svcs15,494 371 9,107 6,01622200 Prob Inst20,336 412 19,286 63823000 Pub Defend

5,512 412 4,553 54725002 Ct 0069 Svs43,879 9,309 18,801 15,77031100 Fire49,672 13,469 16,696 19,50832100 Sher-Coroner

5,332 2,142 3,19032200 Sher-Custody2,020 288 1,73232230 Inmate Welfare

95,745 5,725 23,475 66,54541100 PHD7,628 700 6,92841212 PHD-EMS7,931 7,93141400 CEO-HS

538 82 45641500 PHD-EHS23,181 453 11,333 11,39541540 PHD-AS

2,767 124 2,64441600 PHD-HM820 82041814 PHD-TSAC

22,841 330 4,553 17,95843000 ADMHS10,263 783 9,48043100 MHSA

6,696 41 6,65443200 ADP79,666 2,677 18,922 58,06744000 Soc Svcs

273 27344001 IHSS14,856 1,030 9,815 4,01151000 Ag Comm68,602 4,943 19,630 44,02952100 Parks12,958 288 1,548 11,12153100 P&D

2,229 41 2,18853500 P&D-Energy3,154 330 1,548 1,27653600 P&D-B&S

273 27353644 P&D-LFC5,936 741 1,548 3,64654100 PW-Admin

75,951 11,533 9,815 54,60354210 PW-Roads41 4154221 GS-Airports

2,042 494 1,54854300 PW-Surveyor19,692 3,583 5,626 10,48354410 PW-Flood

6,928 6,92854471 PW-Water3,323 41 3,28254478 PW-Proj Clnwtr

45,765 7,414 5,626 32,72554500 PW-SWM22,530 2,389 4,553 15,58854560 PW-Lag San

5,144 41 1,548 3,55555000 HCD273 27355200 HCD-AH

2,188 2,18855600 HCD-CDBG

120



Total Surplus Property


Allocation Summary for 63200 General Services-Purchasing

11/30/16

3,464 3,46455700 HCD-MEF224 41 18257000 CSD

7,951 918 5,965 1,06861000 Aud-Cont5,447 165 4,553 72962100 CRA-Admin8,844 1,030 5,262 2,55262200 CRA-Elections

12,800 1,071 10,179 1,55062300 CRA-Recorder10,048 1,030 6,102 2,91762400 CRA-Assessor

3,823 453 3,096 27363100 GS-Admin100,885 330 21,067 79,48963300 GS-Fac Svcs

2,277 1,548 72963420 CEO-Work Comp182 18263430 CEO-Liability

11,825 5,262 6,56363500 GS-Comm17,568 5,262 12,30663600 GS-Veh Ops13,484 7,650 5,83463700 GS-ITS

3,282 3,28263800 GS-Utilities10,496 494 5,262 4,74064000 Human Resources

273 27364333 HR-Dent SI8,940 741 6,102 2,09765000 Treasurer5,991 5,262 72981000 SBC Retirement5,262 5,26286100 SBCAG

14,469 5,262 9,20787100 APCD13,721 165 5,626 7,93190901 990 Prop 10

2,735 2,73598000 No Co Jail1,914 1,91499000 Dept 9907,201 7,20199520 Parks Capital5,925 5,92599630 Capital Outlay

45,826 247 41,021 4,55899999 Other

1,136,199Total Allocated 82,722 413,821 639,656

121


122



FACILITIES MANAGEMENT

ALLOCATION DETAIL

123


124


Schedule 08.100

Facilities Management [Cost Center 63300]

The Facilities Management Department provides for building maintenance, custodial services, real property services, and minor projects. The department accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The plan allocates costs for these allowable Facilities Management functions:

Building Maintenance: This includes the cost of routine maintenance performed on structures primarily by County staff. The department accumulates costs by building and the plan allocates these costs based on building area occupied. Building Direct Identify: The department calculates charges for and bills certain departments on a monthly basis. The plan shows these costs as directly identified and offsets the allocation to the grantees with the amount direct billed. These amounts also reduce total building costs accumulated for the Building Labor function and the Building Services and Supplies function; the remaining building costs are allocated to the other occupants based on area occupied. Real Property: This function includes the costs of negotiating sales and purchases of County property, leases for County occupancy in rented structures, or for leasing County property to private parties. The Plan allocates these costs based on the direct costs accumulated in FIN. Revenues received or intrafund billings resulting from Real Property services reduce the grantee allocation. Special Projects: This includes costs for building repairs and maintenance projects that typically are not capitalized. Projects that are not specifically identified to a department are allocated by the Plan based upon building area occupied. Special departmental projects such as moving or remodeling are accumulated in FIN by department and the Plan allocates these costs based on the direct costs accumulated in FIN.

Building Landscape: This includes the cost of grounds maintenance performed by County personnel and external vendors. The department accumulates costs by building and the plan allocates these costs based on building area occupied.

125

Costs to be allocated for 63300 General Services-Facilities Services




First

Allocation

Second

Allocation

Total

11/30/2016




Operating Transfers 389,720 389,720

Fixed Assets 161,847 161,847

Intrafund Trfs(+) 888,717 888,717


Deductions:

N/A: Operating Transfers (389,720) (389,720)

N/A: Fixed Assets (161,847) (161,847)



00001 Eq Dep 5,590 5,590

00002 Str Dep 145,525 145,525

12000 Cnty Exec 20,630 1,510 22,140

13000 Cnty Counsel 32,274 730 33,004

61000 Aud-Cont 92,725 2,024 94,749

63200 GS-Purchasing 98,503 2,382 100,885


65000 Treasurer 910 910


Cost Adjustments:

(10,103) (10,103)

Badge prints (6,253) (6,253)

Concessions (3,843) (3,843)

Courthouse Rental (92,294) (92,294)

Franchise Fees (37,217) (37,217)

Labor & SS from 02 to 01 (130,088) (130,088)

Labor & SS to 01 from 02 130,088 130,088

Lompoc VMB Rental (5,241) (5,241)

Parking Payments (6,750) (6,750)

Refunds (1,626) (1,626)

SB VMB Rental (141,980) (141,980)



126

Functional Costs for 63300 General Services-Facilities Services




Building Maintenance

Direct Identify - Bldg

Charges

Real Property Special Projects

11/30/16


Salaries and Benefits 4,680,004 3,176,163 759,911 742,963Services and Supplies 5,702,471 5,058,144 435,884 34,618Operating Transfers 389,720 51,711 338,009Fixed Assets 161,847 161,847Intrafund Trfs(+) 888,717 609,701 134,341 144,675

11,822,759 0 9,057,566 0 1,668,145 922,255Total Expenditures

Cost Adjustments:

Deductions (551,567) (213,558) (338,009)Franchise Fees (37,217) (37,217)

(10,103) (10,103)Adjust certain costs to AdminBadge prints (6,253) (6,253)Concessions (3,843) (3,843)Courthouse Rental (92,294) (92,294)Direct Bill to DSS (328,837) 328,837Labor & SS from 02 to 01 (130,088) (130,088)Labor & SS to 01 from 02 130,088 130,088Lompoc VMB Rental (5,241) (5,241)Parking Payments (6,750) (6,750)Refunds (1,626) (1,399) (50) (177)SB VMB Rental (141,980) (141,980)Direct Bill to BW (176,420) 176,420

10,965,886 130,088 8,190,909 505,257 1,042,761 922,079Total Functional Costs


First Addition-Cnty Counsel L 32,274 1,361 21,984First Addition-Others 362,975 362,975First Admin Reallocation (494,424) 335,549 80,282 78,491

11,361,135 0 8,526,458 505,257 1,145,027 1,000,570Total First Allocation


Second Addition-Cnty Counse 730 31 497Second Addition-Others 40,421 40,421Second Admin Reallocation (40,452) 27,453 6,568 6,422

11,402,285 0 8,553,911 505,257 1,152,092 1,006,992Total Allocated

127

Functional Costs for 63300 General Services-Facilities Services



Bldg Landscape

General Government

11/30/16


Salaries and Benefits 968Services and Supplies 173,825Operating TransfersFixed AssetsIntrafund Trfs(+)

174,793 0 0 0 0 0Total Expenditures

Cost Adjustments:

DeductionsFranchise Fees

Adjust certain costs to AdminBadge printsConcessionsCourthouse RentalDirect Bill to DSSLabor & SS from 02 to 01Labor & SS to 01 from 02Lompoc VMB RentalParking PaymentsRefundsSB VMB RentalDirect Bill to BW

174,793 0 0 0 0 0Total Functional Costs


First Addition-Cnty Counsel L 8,928First Addition-OthersFirst Admin Reallocation 102

174,895 8,928 0 0 0 0Total First Allocation


Second Addition-Cnty Counse 202Second Addition-OthersSecond Admin Reallocation 8

174,904 9,130 0 0 0 0Total Allocated

128

63300 General Services-Facilities Services



Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 59,966 95,809 95,8091.124% 95,80913000 Cnty Counsel 52,372 83,676 83,6760.981% 83,67661000 Aud-Cont 64,955 103,779 103,7791.217% 103,77963200 GS-Purchasing 12,404 19,818 19,8180.232% 19,81864000 Human Resourc 63,120 100,848 100,8481.183% 337 101,18465000 Treasurer 55,013 87,895 87,8951.031% 293 88,188


11000 BOS 72,514 115,857 115,8571.359% 387 116,24321100 DA 203,974 325,892 325,8923.822% 1,088 326,98021300 Child Supt Srvc 637 1,018 1,0180.012% 3 1,02122100 Prob Svcs 183,182 292,673 292,6733.433% 977 293,65022200 Prob Inst 533,917 853,048 853,04810.005% 2,848 855,89623000 Pub Defend 108,100 172,713 172,7132.026% 577 173,29025001 Grand Jury 5,508 8,800 8,8000.103% 29 8,82931100 Fire 197,327 315,273 315,2733.698% 1,053 316,32632100 Sher-Coroner 272,240 434,962 434,9625.101% 1,452 436,41432200 Sher-Custody 1,096,676 1,752,179 1,752,17920.550% 5,850 1,758,02941100 PHD 420,831 672,369 (238,208) 434,1627.886% 2,245 436,40641212 PHD-EMS 7,398 11,820 11,8200.139% 39 11,85941500 PHD-EHS 16,549 26,441 26,4410.310% 88 26,53041540 PHD-AS 116,263 185,755 185,7552.179% 620 186,37543000 ADMHS 87,582 139,931 (118,387) 21,5441.641% 467 22,01143100 MHSA 119,533 190,980 190,9802.240% 638 191,61843200 ADP 3,135 5,009 5,0090.059% 17 5,02644000 Soc Svcs 17,170 27,433 (11,791) 15,6410.322% 92 15,73351000 Ag Comm 33,739 53,905 53,9050.632% 180 54,08552100 Parks 29,262 46,752 46,7520.548% 156 46,90853100 P&D 73,445 117,344 117,3441.376% 392 117,73653500 P&D-Energy 6,740 10,768 10,7680.126% 36 10,80453600 P&D-B&S 23,848 38,103 38,1030.447% 127 38,23053641 P&D-Oil 8,827 14,104 14,1040.165% 47 14,15154100 PW-Admin 19,372 30,951 30,9510.363% 103 31,05454210 PW-Roads 125,796 200,986 200,9862.357% 671 201,65754300 PW-Surveyor 15,790 25,228 25,2280.296% 84 25,31254410 PW-Flood 52,137 83,300 83,3000.977% 278 83,57854471 PW-Water 774 1,237 1,2370.015% 4 1,24154500 PW-SWM 32,186 51,425 51,4250.603% 172 51,59654560 PW-Lag San 6,719 10,734 10,7340.126% 36 10,77055000 HCD 10,899 17,414 17,4140.204% 58 17,47257000 CSD 21,330 34,080 34,0800.400% 114 34,19462100 CRA-Admin 747 1,194 1,1940.014% 4 1,19862200 CRA-Elections 73,731 117,801 117,8011.382% 393 118,194

129




Detail Allocation for 02 Building Maintenance


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

62300 CRA-Recorder 61,919 98,929 98,9291.160% 330 99,25962400 CRA-Assessor 88,404 141,245 141,2451.657% 472 141,71763100 GS-Admin 24,349 38,902 38,9020.456% 130 39,03263420 CEO-Work Com 8,739 13,962 13,9620.164% 47 14,00963500 GS-Comm 14,646 23,401 23,4010.274% 78 23,47963600 GS-Veh Ops 35,371 56,512 56,5120.663% 189 56,70163700 GS-ITS 59,188 94,565 94,5651.109% 316 94,88180100 Law Library 36,664 58,579 58,5790.687% 196 58,77581500 LAFCO 1,140 1,821 1,8210.021% 6 1,82786100 SBCAG 496 792 7920.009% 3 79587100 APCD 1,157 1,848 1,8480.022% 6 1,85499000 Dept 990 3,523 5,628 5,6280.066% 19 5,64799999 Other 695,347 1,110,968 1,110,96813.030% 3,709 1,114,677

5,336,646 8,526,458 (368,385) 8,158,072100.000% 27,453 8,185,525Subtotal

Direct Billed 368,385 368,385 368,385

5,336,646 8,526,458 0 8,526,458100.000% 27,453 8,553,911Total Allocated


Square feet occupied per bldg maint costsG/S Bldg Square Footage Database

130




Detail Allocation for 04 Direct Identify - Bldg Charges


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

43000 ADMHS 176,420 176,420 (176,420)34.917%44000 Soc Svcs 328,837 328,837 (328,837)65.083%

505,257 505,257 (505,257) 0100.000% 0Subtotal

Direct Billed 505,257 505,257 505,257

505,257 505,257 0 505,257100.000% 505,257Total Allocated



131




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 5,277 7,613 7,6130.665% 7,61313000 Cnty Counsel 220 317 3170.028% 31761000 Aud-Cont 45 64 640.006% 6465000 Treasurer (402) (580) (580)-0.051% (4) (584)

5,139 7,415 0 7,4150.648% (4) 7,411Cost Center Subtotal

11000 BOS (33) (47) (47)-0.004% (48)22100 Prob Svcs 1,830 2,640 2,6400.231% 16 2,65623000 Pub Defend 962 1,387 1,3870.121% 9 1,39625002 Ct 0069 Svs 1,520 2,193 2,1930.192% 14 2,20631100 Fire 11,305 16,311 16,3111.425% 101 16,41232100 Sher-Coroner 3,161 4,561 4,5610.398% 28 4,59041100 PHD 3,603 5,198 5,1980.454% 32 5,23143000 ADMHS 28,598 41,262 41,2623.604% 256 41,51943100 MHSA 17,831 25,727 25,7272.247% 160 25,88744000 Soc Svcs 548 791 7910.069% 5 79652100 Parks 13,947 20,123 (11,456) 8,6661.757% 125 8,79153100 P&D 557 804 8040.070% 5 80953500 P&D-Energy 54 79 790.007% 7953600 P&D-B&S 165 238 2380.021% 1 23954100 PW-Admin 53,529 77,233 77,2336.745% 480 77,71354210 PW-Roads 168 242 2420.021% 2 24354300 PW-Surveyor 90 130 1300.011% 1 13054410 PW-Flood (136) (196) (196)-0.017% (1) (198)55000 HCD 17,773 25,644 25,6442.240% 159 25,80357000 CSD 44 64 640.006% 6462200 CRA-Elections 125 181 1810.016% 1 18262400 CRA-Assessor 17 25 250.002% 2563500 GS-Comm 230 332 3320.029% 2 33463700 GS-ITS 90 130 1300.011% 1 13180100 Law Library 1,102 1,590 1,5900.139% 10 1,60081500 LAFCO 9 13 130.001% 1386100 SBCAG 1,455 2,099 2,0990.183% 13 2,11287100 APCD 3,394 4,897 4,8970.428% 30 4,92898000 No Co Jail 195 282 2820.025% 2 28399000 Dept 990 1,843 2,659 2,6590.232% 17 2,67599999 Other 624,483 901,024 (782,649) 118,37578.690% 5,599 123,974

793,597 1,145,027 (794,105) 350,922100.000% 7,065 357,987Subtotal

Direct Billed 794,105 794,105 794,105

793,597 1,145,027 0 1,145,027100.000% 7,065 1,152,092Total Allocated

132




Detail Allocation for 05 Real Property


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16



133




Detail Allocation for 06 Special Projects


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

31100 Fire 29,645 67,344 67,3446.731% 432 67,77632100 Sher-Coroner 53 121 1210.012% 1 12243000 ADMHS 5,782 13,135 13,1351.313% 84 13,22054221 GS-Airports 14,363 32,628 (27,216) 5,4123.261% 209 5,62255300 HCD-Home Pro 2,747 6,241 (9,854) (3,613)0.624% 40 (3,573)98000 No Co Jail 274,697 624,016 (525,199) 98,81662.366% 4,005 102,82199520 Parks Capital 704 1,600 (3,684) (2,084)0.160% 10 (2,074)99630 Capital Outlay 113,851 258,629 (234,282) 24,34725.848% 1,660 26,00699999 Other (1,384) (3,145) (8,435) (11,580)-0.314% (20) (11,600)

440,460 1,000,570 (808,671) 191,899100.000% 6,422 198,321Subtotal

Direct Billed 808,671 808,671 808,671

440,460 1,000,570 0 1,000,570100.000% 6,422 1,006,992Total Allocated



134




Detail Allocation for 07 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 638 771 7710.441% 77113000 Cnty Counsel 633 765 7650.437% 76561000 Aud-Cont 920 1,111 1,1110.635% 1,11163200 GS-Purchasing 152 184 1840.105% 18464000 Human Resourc 1,870 2,258 2,2581.291% 2,25865000 Treasurer 1,355 1,636 1,6360.935% 1,636


11000 BOS 2,980 3,599 3,5992.058% 3,59921100 DA 1,298 1,567 1,5670.896% 1,56821300 Child Supt Srvc 48 58 580.033% 5822100 Prob Svcs 11,587 13,990 13,9907.999% 1 13,99122200 Prob Inst 4,857 5,865 5,8653.353% 5,86532100 Sher-Coroner 3,163 3,819 3,8192.184% 3,81932200 Sher-Custody 50 60 600.034% 6041100 PHD 25,049 30,245 30,24517.293% 1 30,24741212 PHD-EMS 297 359 3590.205% 35941500 PHD-EHS 1,270 1,533 1,5330.877% 1,53341540 PHD-AS 3,968 4,791 4,7912.740% 4,79243000 ADMHS 4,082 4,929 4,9292.818% 4,92943100 MHSA 23,460 28,326 28,32616.196% 1 28,32843200 ADP 301 363 3630.208% 36351000 Ag Comm 10,128 12,228 12,2286.992% 1 12,22952100 Parks 218 263 2630.150% 26353100 P&D 2,102 2,538 2,5381.451% 2,53853500 P&D-Energy 135 163 1630.093% 16353600 P&D-B&S 408 492 4920.281% 49253641 P&D-Oil 1,481 1,788 1,7881.022% 1,78854100 PW-Admin 378 456 4560.261% 45654210 PW-Roads 2,063 2,491 2,4911.424% 2,49154300 PW-Surveyor 311 375 3750.214% 37554410 PW-Flood 1,188 1,435 1,4350.820% 1,43554471 PW-Water 14 17 170.010% 1754500 PW-SWM 597 721 7210.412% 72154560 PW-Lag San 123 148 1480.085% 14855000 HCD 218 263 2630.150% 26357000 CSD 2,737 3,305 3,3051.890% 3,30562200 CRA-Elections 506 611 6110.349% 61162300 CRA-Recorder 653 789 7890.451% 78962400 CRA-Assessor 2,324 2,806 2,8061.604% 2,80663100 GS-Admin 271 328 3280.187% 32863420 CEO-Work Com 107 129 1290.074% 12963500 GS-Comm 81 97 970.056% 97

135




Detail Allocation for 07 Bldg Landscape


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

63600 GS-Veh Ops 2,246 2,712 2,7121.551% 2,71263700 GS-ITS 761 919 9190.525% 91981500 LAFCO 23 27 270.016% 2799000 Dept 990 1,121 1,354 1,3540.774% 1,35499999 Other 26,678 32,212 32,21218.418% 2 32,213

144,849 174,895 0 174,895100.000% 8 174,904Subtotal

Direct Billed

144,849 174,895 0 174,895100.000% 8 174,904Total Allocated


Square feet occupied per bldg landscape costsG/S Bldg Square Footage Database

136



Total Building Maintenance


Charges

Real Property Special Projects Bldg Landscape

Allocation Summary for 63300 General Services-Facilities Services

11/30/16

119,794 116,243 (48) 3,59911000 BOS104,193 95,809 7,613 77112000 Cnty Exec

84,758 83,676 317 76513000 Cnty Counsel328,548 326,980 1,56821100 DA

1,079 1,021 5821300 Child Supt Srvc310,297 293,650 2,656 13,99122100 Prob Svcs861,762 855,896 5,86522200 Prob Inst174,686 173,290 1,39623000 Pub Defend

8,829 8,82925001 Grand Jury2,206 2,20625002 Ct 0069 Svs

400,515 316,326 16,412 67,77631100 Fire444,945 436,414 4,590 122 3,81932100 Sher-Coroner

1,758,089 1,758,029 6032200 Sher-Custody471,884 436,406 5,231 30,24741100 PHD

12,218 11,859 35941212 PHD-EMS28,063 26,530 1,53341500 PHD-EHS

191,166 186,375 4,79241540 PHD-AS81,679 22,011 41,519 13,220 4,92943000 ADMHS

245,832 191,618 25,887 28,32843100 MHSA5,389 5,026 36343200 ADP

16,529 15,733 79644000 Soc Svcs66,314 54,085 12,22951000 Ag Comm55,962 46,908 8,791 26352100 Parks

121,082 117,736 809 2,53853100 P&D11,046 10,804 79 16353500 P&D-Energy38,962 38,230 239 49253600 P&D-B&S15,939 14,151 1,78853641 P&D-Oil

109,223 31,054 77,713 45654100 PW-Admin204,392 201,657 243 2,49154210 PW-Roads

5,622 5,62254221 GS-Airports25,817 25,312 130 37554300 PW-Surveyor84,816 83,578 (198) 1,43554410 PW-Flood

1,258 1,241 1754471 PW-Water52,317 51,596 72154500 PW-SWM10,918 10,770 14854560 PW-Lag San43,538 17,472 25,803 26355000 HCD(3,573) (3,573)55300 HCD-Home Prog37,563 34,194 64 3,30557000 CSD

104,955 103,779 64 1,11161000 Aud-Cont1,198 1,19862100 CRA-Admin

118,987 118,194 182 61162200 CRA-Elections100,048 99,259 78962300 CRA-Recorder144,548 141,717 25 2,80662400 CRA-Assessor

137



Total Building Maintenance


Charges

Real Property Special Projects Bldg Landscape

Allocation Summary for 63300 General Services-Facilities Services

11/30/16

39,360 39,032 32863100 GS-Admin20,001 19,818 18463200 GS-Purchasing14,138 14,009 12963420 CEO-Work Comp23,910 23,479 334 9763500 GS-Comm59,413 56,701 2,71263600 GS-Veh Ops95,930 94,881 131 91963700 GS-ITS

103,443 101,184 2,25864000 Human Resources89,240 88,188 (584) 1,63665000 Treasurer60,375 58,775 1,60080100 Law Library

1,868 1,827 13 2781500 LAFCO2,906 795 2,11286100 SBCAG6,782 1,854 4,92887100 APCD

103,105 283 102,82198000 No Co Jail9,676 5,647 2,675 1,35499000 Dept 990

(2,074) (2,074)99520 Parks Capital26,006 26,00699630 Capital Outlay

1,259,265 1,114,677 123,974 (11,600) 32,21399999 Other2,476,418 368,385 505,257 794,105 808,671DirectBilled

11,393,155Total Allocated 8,553,911 505,257 1,152,092 1,006,992 174,904

138



HUMAN RESOURCES

ALLOCATION DETAIL

139


140


Schedule 09.100

Human Resources Department and County Civil Service Commission [Cost Center 64000]

The Human Resources Department provides a variety of human resource services to all County departments and administers the County’s dental and unemployment self-insurance plans. The department accumulates costs for both allowable and unallowable functions in the County’s Financial Information Network (FIN). The Civil Service Commission advises the Board of Supervisors and the Director of Human Resources on matters concerning personnel policy and administration, investigates conditions of employment, reports findings, conclusions and recommendations to the Board of Supervisors and the County Executive, hears appeals from personnel in classified service relative to any suspension, demotion, dismissal or alleged discrimination, and prepares an annual report to the Board of Supervisors. Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The Plan allocates costs for these allowable Human Resources Department functions:

Directly Identified Special Projects: These costs include recruitment, examination, classification of employees, and investigations, and shared human resources services attributable to specific departments/cost plan units. Costs accumulated in FIN provide the basis for allocating these costs. Human Resources – Countywide: These costs include employee relations costs, recruitment and selection costs, benefits division costs assignable to programs benefiting all employees, and costs of the Equal Employment Opportunity Program and the Civil Service Commission. The plan allocates these costs based on the average number of employees by CPU during the fiscal year. Employee University: Human Resources develops and administers a core curriculum of Employee University courses responsive to identified learning needs of County employees while enhancing existing departmental training. It also manages a database that tracks employee participation in EU courses. These costs are allocated on the total course hours; attendance is recorded in the Employee University registration database. Dental Self-Insurance: The costs to administer the County's dental self-insurance fund are allocated directly to this fund. Unemployment Self-Insurance: The costs to administer the County's unemployment self-insurance fund are allocated directly to this fund.

141

Costs to be allocated for 64000 Human Resources




First

Allocation

Second

Allocation

Total

11/30/2016






00001 Eq Dep 125,654 125,654

00002 Str Dep 26,408 26,408

12000 Cnty Exec 25,640 1,899 27,539

13000 Cnty Counsel 48,087 1,087 49,174

61000 Aud-Cont 61,495 1,245 62,740

63200 GS-Purchasing 10,250 246 10,496

63300 GS-Fac Svcs 103,106 337 103,443

65000 Treasurer 636 636


Cost Adjustments:

Adjust EEO Time (34,566) (34,566)

Business Center Costs 31,711 31,711

EEO Direct Bill 34,566 34,566

External Tuition (750) (750)

Function 01 to 02 Adjustment (31,711) (31,711)

RX Discount (27,439) (27,439)



142


143

Functional Costs for 64000 Human Resources




Direct Identify Human Resources-Countywide

Unemployment Self Ins

Employee University

11/30/16


Salaries and Benefits 3,667,436 1,159,439 571,847 1,622,396 1,740 283,744Services and Supplies 812,348 436,527 4,507 236,334 128,846

4,479,783 1,595,966 576,354 1,858,730 1,740 412,590Total Expenditures

Cost Adjustments:

RX Discount (27,439) (27,439)Function 01 to 02 Adjustment (31,711) (31,711)External Tuition (750) (750)EEO Direct Bill 34,566 34,566Business Center Costs 31,711 31,711Adjust EEO Time (34,566) (16,643) (17,923)

4,451,595 1,564,255 625,988 1,813,368 1,740 411,840Total Functional Costs


First Addition-Cnty Counsel L 48,087 19,316 28,771First Addition-Others 352,552 352,552First Admin Reallocation (1,936,123) 441,454 1,252,457 1,343 219,045

4,852,234 0 1,067,443 3,094,596 3,083 630,884Total First Allocation


Second Addition-Cnty Counse 1,087 437 650Second Addition-Others 4,363 4,363Second Admin Reallocation (4,800) 1,094 3,105 3 543

4,857,685 0 1,068,537 3,098,352 3,086 631,427Total Allocated

144

Functional Costs for 64000 Human Resources



General Government

11/30/16


Salaries and Benefits 28,270Services and Supplies 6,134

34,404 0 0 0 0 0Total Expenditures

Cost Adjustments:

RX DiscountFunction 01 to 02 AdjustmentExternal TuitionEEO Direct BillBusiness Center CostsAdjust EEO Time

34,404 0 0 0 0 0Total Functional Costs


First Addition-Cnty Counsel LFirst Addition-OthersFirst Admin Reallocation 21,824

56,228 0 0 0 0 0Total First Allocation


Second Addition-Cnty CounseSecond Addition-OthersSecond Admin Reallocation 54

56,282 0 0 0 0 0Total Allocated

145






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 19,003 35,195 35,1953.297% 35,19513000 Cnty Counsel 2,539 4,702 4,7020.441% 4,70261000 Aud-Cont 6,377 11,811 11,8111.106% 11,81165000 Treasurer 7,171 13,281 13,2811.244% 14 13,295


11000 BOS 1,480 2,741 2,7410.257% 3 2,74321100 DA 8,815 16,326 16,3261.529% 18 16,34421300 Child Supt Srvc 6,400 11,853 11,8531.110% 13 11,86622100 Prob Svcs 3,757 6,959 6,9590.652% 7 6,96622200 Prob Inst 10,357 19,183 19,1831.797% 21 19,20323000 Pub Defend 24,047 44,536 44,5364.172% 48 44,58431100 Fire 31,998 59,263 59,2635.552% 64 59,32732100 Sher-Coroner 31,644 58,607 58,6075.490% 63 58,67032200 Sher-Custody 1,210 2,241 2,2410.210% 2 2,24341100 PHD 52,001 96,309 (11,350) 84,9599.022% 104 85,06241400 CEO-HS 33 62 620.006% 6241500 PHD-EHS 1,576 2,918 2,9180.273% 3 2,92141540 PHD-AS 1,900 3,519 3,5190.330% 4 3,52243000 ADMHS 133,078 246,469 (202,430) 44,04023.090% 266 44,30543100 MHSA 37,833 70,068 70,0686.564% 75 70,14443200 ADP 6,478 11,998 11,9981.124% 13 12,01144000 Soc Svcs 33,305 61,683 61,6835.779% 66 61,75051000 Ag Comm 9,262 17,153 17,1531.607% 18 17,17252100 Parks 23,071 42,729 42,7294.003% 46 42,77553100 P&D 30,913 57,253 57,2535.364% 62 57,31554100 PW-Admin 23,165 42,904 42,9044.019% 46 42,95054210 PW-Roads 3,038 5,626 5,6260.527% 6 5,63254300 PW-Surveyor 3,019 5,592 5,5920.524% 6 5,59854410 PW-Flood 278 515 5150.048% 1 51654471 PW-Water 2,924 5,415 5,4150.507% 6 5,42154500 PW-SWM 12,906 23,903 23,9032.239% 26 23,92854560 PW-Lag San 1,773 3,283 3,2830.308% 4 3,28755000 HCD 9,312 17,247 17,2471.616% 19 17,26562100 CRA-Admin 509 942 9420.088% 1 94362200 CRA-Elections 1,519 2,813 2,8130.264% 3 2,81662300 CRA-Recorder 1,265 2,343 2,3430.219% 3 2,34562400 CRA-Assessor 5,530 10,241 10,2410.959% 11 10,25263100 GS-Admin 17,543 32,492 32,4923.044% 35 32,52763430 CEO-Liability 1,239 2,295 (34,566) (32,271)0.215% 2 (32,268)63500 GS-Comm 718 1,330 1,3300.125% 1 1,33163700 GS-ITS 211 390 3900.037% 39164333 HR-Dent SI 985 1,824 1,8240.171% 2 1,826

146






Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

81000 SBC Retirement 4,698 8,701 8,7010.815% 9 8,71190901 990 Prop 10 1,473 2,728 2,7280.256% 3 2,731

576,354 1,067,443 (248,346) 819,097100.000% 1,094 820,191Subtotal

Direct Billed 248,346 248,346 248,346

576,354 1,067,443 0 1,067,443100.000% 1,094 1,068,537Total Allocated



147




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 37 24,629 24,6290.796% 24,62913000 Cnty Counsel 39 25,742 25,7420.832% 25,74261000 Aud-Cont 60 40,209 40,2091.299% 40,20963200 GS-Purchasing 8 5,500 5,5000.178% 5,50063300 GS-Fac Svcs 50 33,596 33,5961.086% 33,59665000 Treasurer 41 27,305 27,3050.882% 35 27,340


11000 BOS 25 16,658 16,6580.538% 21 16,67921100 DA 148 98,179 98,1793.173% 124 98,30421300 Child Supt Srvc 77 50,910 50,9101.645% 64 50,97522100 Prob Svcs 245 163,294 163,2945.277% 207 163,50122200 Prob Inst 146 97,447 97,4473.149% 123 97,57123000 Pub Defend 74 49,284 49,2841.593% 62 49,34631100 Fire 272 181,062 181,0625.851% 229 181,29232100 Sher-Coroner 411 273,351 273,3518.833% 346 273,69732200 Sher-Custody 286 190,426 190,4266.153% 241 190,66732230 Inmate Welfare 7 4,811 4,8110.155% 6 4,81741100 PHD 461 306,771 306,7719.913% 389 307,15941212 PHD-EMS 15 10,002 10,0020.323% 13 10,01541400 CEO-HS 1 766 7660.025% 1 76741500 PHD-EHS 28 18,384 18,3840.594% 23 18,40741540 PHD-AS 41 27,398 27,3980.885% 35 27,43341600 PHD-HM 17 11,540 11,5400.373% 15 11,55441814 PHD-TSAC 1 399 3990.013% 1 39943000 ADMHS 144 95,908 95,9083.099% 121 96,03043100 MHSA 263 175,112 175,1125.659% 222 175,33343200 ADP 12 7,727 7,7270.250% 10 7,73744000 Soc Svcs 972 646,932 646,93220.905% 819 647,75244001 IHSS 14 9,269 9,2690.300% 12 9,28051000 Ag Comm 35 23,115 23,1150.747% 29 23,14452100 Parks 134 89,060 89,0602.878% 113 89,17352371 PLCFD 0 2 20.000% 253100 P&D 45 30,020 30,0200.970% 38 30,05853500 P&D-Energy 7 4,632 4,6320.150% 6 4,63853600 P&D-B&S 30 20,194 20,1940.653% 26 20,21953641 P&D-Oil 3 1,996 1,9960.064% 3 1,99854100 PW-Admin 14 9,466 9,4660.306% 12 9,47854210 PW-Roads 117 77,629 77,6292.509% 98 77,72754300 PW-Surveyor 6 3,992 3,9920.129% 5 3,99754410 PW-Flood 36 23,839 23,8390.770% 30 23,86954471 PW-Water 5 3,173 3,1730.103% 4 3,17754478 PW-Proj Clnwtr 3 1,996 1,9960.064% 3 1,998

148




Detail Allocation for 03 Human Resources-Countywide


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

54500 PW-SWM 77 51,511 51,5111.665% 65 51,57654560 PW-Lag San 15 10,050 10,0500.325% 13 10,06355000 HCD 11 7,598 7,5980.246% 10 7,60855700 HCD-MEF 5 3,264 3,2640.105% 4 3,26957000 CSD 5 3,185 3,1850.103% 4 3,18962100 CRA-Admin 4 2,572 2,5720.083% 3 2,57562200 CRA-Elections 24 15,715 15,7150.508% 20 15,73562300 CRA-Recorder 21 13,892 13,8920.449% 18 13,90962400 CRA-Assessor 66 43,871 43,8711.418% 56 43,92663100 GS-Admin 11 7,599 7,5990.246% 10 7,60863420 CEO-Work Com 6 3,813 3,8130.123% 5 3,81863430 CEO-Liability 3 2,022 2,0220.065% 3 2,02463500 GS-Comm 9 5,801 5,8010.187% 7 5,80863600 GS-Veh Ops 20 13,613 13,6130.440% 17 13,63063700 GS-ITS 24 16,180 16,1800.523% 20 16,20163800 GS-Utilities 2 1,259 1,2590.041% 2 1,26190901 990 Prop 10 16 10,875 10,8750.351% 14 10,88999000 Dept 990 0 52 520.002% 52

4,651 3,094,596 0 3,094,596100.000% 3,756 3,098,352Subtotal

Direct Billed

4,651 3,094,596 0 3,094,596100.000% 3,756 3,098,352Total Allocated


Average number of employees - County onlyFIN Labor Transaction Ledger

149




Detail Allocation for 09 Unemployment Self Ins


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

64332 HR-Unemp SI 100 3,083 3,083100.000% 3 3,086

100 3,083 0 3,083100.000% 3 3,086Subtotal

Direct Billed

100 3,083 0 3,083100.000% 3 3,086Total Allocated


100% to Unemployment SI FundCalculated by Personnel

150




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 25 4,140 (629) 3,5110.656% 3,51113000 Cnty Counsel 13 2,153 (794) 1,3580.341% 1,35861000 Aud-Cont 89 14,654 (1,911) 12,7442.323% 12,74465000 Treasurer 41 6,706 (1,325) 5,3821.063% 6 5,388

167 27,653 (4,659) 22,9944.383% 6 23,000Cost Center Subtotal

11000 BOS 14 2,318 (252) 2,0660.367% 2 2,06821100 DA 138 22,851 (6,383) 16,4683.622% 20 16,48821300 Child Supt Srvc 40 6,623 (1,345) 5,2791.050% 6 5,28522100 Prob Svcs 217 35,932 (9,163) 26,7695.696% 32 26,80123000 Pub Defend 51 8,445 (1,757) 6,6871.339% 8 6,69531100 Fire 57 9,438 (1,442) 7,9971.496% 8 8,00532100 Sher-Coroner 240 39,658 (5,988) 33,6706.286% 35 33,70632200 Sher-Custody 40 6,623 (3,408) 3,2151.050% 6 3,22141100 PHD 364 60,191 (10,574) 49,6179.541% 54 49,67041212 PHD-EMS 12 1,987 (150) 1,8370.315% 2 1,83941500 PHD-EHS 12 1,987 (397) 1,5900.315% 2 1,59241540 PHD-AS 27 4,388 (503) 3,8850.696% 4 3,88941600 PHD-HM 18 2,898 (188) 2,7100.459% 3 2,71343000 ADMHS 57 9,438 (2,401) 7,0371.496% 8 7,04643100 MHSA 130 21,443 (2,522) 18,9213.399% 19 18,94044000 Soc Svcs 1,068 176,846 (19,136) 157,71128.031% 157 157,86844001 IHSS 26 4,222 (150) 4,0720.669% 4 4,07651000 Ag Comm 78 12,916 (1,991) 10,9242.047% 11 10,93652100 Parks 42 6,955 (788) 6,1661.102% 6 6,17353100 P&D 307 50,835 (4,327) 46,5088.058% 45 46,55354100 PW-Admin 10 1,656 (1,153) 5030.262% 1 50554210 PW-Roads 84 13,909 (1,379) 12,5312.205% 12 12,54354410 PW-Flood 8 1,325 (388) 9370.210% 1 93854500 PW-SWM 12 1,987 (581) 1,4060.315% 2 1,40854560 PW-Lag San 11 1,739 (153) 1,5850.276% 2 1,58755000 HCD 51 8,445 (600) 7,8451.339% 8 7,85257000 CSD 41 6,789 (600) 6,1901.076% 6 6,19662100 CRA-Admin 28 4,554 (380) 4,1730.722% 4 4,17862200 CRA-Elections 14 2,318 (636) 1,6830.367% 2 1,68562300 CRA-Recorder 8 1,325 (619) 7050.210% 1 70762400 CRA-Assessor 229 37,836 (3,120) 34,7165.997% 34 34,75063100 GS-Admin 131 21,692 (2,085) 19,6073.438% 19 19,62763430 CEO-Liability 3 497 (38) 4590.079% 46063700 GS-ITS 58 9,604 (1,239) 8,3651.522% 9 8,37381000 SBC Retirement 14 2,235 (572) 1,6640.354% 2 1,66690901 990 Prop 10 8 1,325 (208) 1,1160.210% 1 1,118

3,810 630,884 (91,273) 539,611100.000% 543 540,154Subtotal

151




Detail Allocation for 10 Employee University


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

Direct Billed 91,273 91,273 91,273

3,810 630,884 0 630,884100.000% 543 631,427Total Allocated


Total course hoursEU Database

152



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/30/16

21,491 2,743 16,679 2,06811000 BOS63,335 35,195 24,629 3,51112000 Cnty Exec31,803 4,702 25,742 1,35813000 Cnty Counsel

131,136 16,344 98,304 16,48821100 DA68,125 11,866 50,975 5,28521300 Child Supt Srvc

197,268 6,966 163,501 26,80122100 Prob Svcs116,774 19,203 97,57122200 Prob Inst100,625 44,584 49,346 6,69523000 Pub Defend248,624 59,327 181,292 8,00531100 Fire366,073 58,670 273,697 33,70632100 Sher-Coroner196,131 2,243 190,667 3,22132200 Sher-Custody

4,817 4,81732230 Inmate Welfare441,892 85,062 307,159 49,67041100 PHD

11,854 10,015 1,83941212 PHD-EMS829 62 76741400 CEO-HS

22,920 2,921 18,407 1,59241500 PHD-EHS34,844 3,522 27,433 3,88941540 PHD-AS14,267 11,554 2,71341600 PHD-HM

399 39941814 PHD-TSAC147,381 44,305 96,030 7,04643000 ADMHS264,418 70,144 175,333 18,94043100 MHSA

19,748 12,011 7,73743200 ADP867,369 61,750 647,752 157,86844000 Soc Svcs

13,356 9,280 4,07644001 IHSS51,251 17,172 23,144 10,93651000 Ag Comm

138,121 42,775 89,173 6,17352100 Parks2 252371 PLCFD

133,926 57,315 30,058 46,55353100 P&D4,638 4,63853500 P&D-Energy

20,219 20,21953600 P&D-B&S1,998 1,99853641 P&D-Oil

52,933 42,950 9,478 50554100 PW-Admin95,903 5,632 77,727 12,54354210 PW-Roads

9,595 5,598 3,99754300 PW-Surveyor25,323 516 23,869 93854410 PW-Flood

8,598 5,421 3,17754471 PW-Water1,998 1,99854478 PW-Proj Clnwtr

76,912 23,928 51,576 1,40854500 PW-SWM14,936 3,287 10,063 1,58754560 PW-Lag San32,726 17,265 7,608 7,85255000 HCD

3,269 3,26955700 HCD-MEF9,385 3,189 6,19657000 CSD

64,764 11,811 40,209 12,74461000 Aud-Cont

153



Total Direct Identify Human Resources-Countywide


Employee University

Allocation Summary for 64000 Human Resources

11/30/16

7,696 943 2,575 4,17862100 CRA-Admin20,236 2,816 15,735 1,68562200 CRA-Elections16,961 2,345 13,909 70762300 CRA-Recorder88,929 10,252 43,926 34,75062400 CRA-Assessor59,761 32,527 7,608 19,62763100 GS-Admin


3,818 3,81863420 CEO-Work Comp(29,785) (32,268) 2,024 46063430 CEO-Liability

7,139 1,331 5,80863500 GS-Comm13,630 13,63063600 GS-Veh Ops24,965 391 16,201 8,37363700 GS-ITS

1,261 1,26163800 GS-Utilities3,086 3,08664332 HR-Unemp SI1,826 1,82664333 HR-Dent SI

46,023 13,295 27,340 5,38865000 Treasurer10,376 8,711 1,66681000 SBC Retirement14,737 2,731 10,889 1,11890901 990 Prop 10

52 5299000 Dept 990339,620 248,346 91,273DirectBilled

4,801,403Total Allocated 1,068,537 3,098,352 3,086 631,427

154



TREASURER

ALLOCATION DETAIL

155


156


Schedule 10.100

Treasurer-Tax Collector-Public Administrator/Guardian [Cost Center 65000]

The Treasurer-Tax Collector-Public Administrator/Guardian accumulates costs for both allowable and unallowable functions using the County’s Financial Information Network (FIN). Revenues received for refunds or reimbursements reduces functional expenditures prior to the allocation of functional costs. Intrafund transfers and revenues received for allowable functions reduce the allocations. The Plan allocates costs for these allowable Treasurer-Tax Collector-Public Administrator/Guardian functions:

Deferred Compensation: The Treasurer’s department oversees the deferred compensation program for all eligible County employees and is the liaison between Great-West and the County. Activities related to this program include the review and related approval or denial of the purchase of service credits, additional retirement credit, incoming transfers, death benefit claims, mortgage loans, three year catch-up enrollment and vacation pay out at retirement. The costs for the proper and efficient daily administration of the three plans under contract with Great-West (Deferred Compensation, Social Security Compliance, and 401(a) Supplemental Retirement Plans) are accumulated in the appropriate FIN activity code. The Plan allocates these costs based on the average number of contributing employees by CPU.

157

Costs to be allocated for 65000 Treasurer




First

Allocation

Second

Allocation

Total

11/30/2016




Fixed Assets 22,265 22,265

Intrafund Trfs(+) 560 560


Deductions:

N/A: Fixed Assets (22,265) (22,265)



00001 Eq Dep 12,053 12,053

00002 Str Dep 42,529 42,529

12000 Cnty Exec 18,757 1,362 20,119

13000 Cnty Counsel 302,932 7,208 310,140

61000 Aud-Cont 114,831 3,322 118,153

63200 GS-Purchasing 8,730 209 8,940

63300 GS-Fac Svcs 88,950 290 89,240

64000 Human Resources 45,968 55 46,023



158

Functional Costs for 65000 Treasurer




Deferred Compensation

General Government

11/30/16


Salaries and Benefits 5,256,973 1,148,428 66,656 4,041,889Services and Supplies 1,482,740 289,950 1,298 1,191,492Fixed Assets 22,265 22,265Intrafund Trfs(+) 560 560

6,762,538 1,438,377 67,954 5,256,206 0 0Total Expenditures

Cost Adjustments:

Deductions (22,265) (22,265)Unallowable Admin (969) 969

6,740,273 1,437,408 67,954 5,234,911 0 0Total Functional Costs


First Addition-Cnty Counsel L 302,932 43,300 259,632First Addition-Others 331,818 331,818First Admin Reallocation (1,812,527) 29,406 1,783,121

7,375,023 0 97,360 7,277,663 0 0Total First Allocation


Second Addition-Cnty Counse 7,208 1,030 6,178Second Addition-Others 5,239 5,239Second Admin Reallocation (6,269) 102 6,167

7,387,470 0 97,462 7,290,008 0 0Total Allocated

159

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

12000 Cnty Exec 11 526 5260.541% 52613000 Cnty Counsel 24 1,141 1,1411.172% 1,14161000 Aud-Cont 24 1,155 1,1551.187% 1,15563200 GS-Purchasing 4 194 1940.199% 19463300 GS-Fac Svcs 19 910 9100.934% 91064000 Human Resourc 13 636 6360.653% 636

94 4,563 0 4,5634.687% 4,563Cost Center Subtotal

11000 BOS 8 403 4030.414% 40421100 DA 65 3,142 3,1423.227% 3 3,14521300 Child Supt Srvc 45 2,202 2,2022.262% 2 2,20522100 Prob Svcs 164 7,976 7,9768.192% 9 7,98422200 Prob Inst 64 3,125 3,1253.209% 3 3,12823000 Pub Defend 25 1,212 1,2121.245% 1 1,21431100 Fire 178 8,634 8,6348.868% 9 8,64332100 Sher-Coroner 202 9,807 9,80710.073% 11 9,81832200 Sher-Custody 125 6,045 6,0456.209% 7 6,05232230 Inmate Welfare 3 146 1460.149% 14641100 PHD 211 10,221 10,22110.498% 11 10,23241212 PHD-EMS 6 272 2720.280% 27341400 CEO-HS 0 8 80.008% 841500 PHD-EHS 16 757 7570.778% 1 75841540 PHD-AS 9 441 4410.453% 44141600 PHD-HM 7 341 3410.350% 34143000 ADMHS 40 1,965 1,9652.018% 2 1,96743100 MHSA 72 3,503 3,5033.598% 4 3,50743200 ADP 6 296 2960.304% 29744000 Soc Svcs 341 16,536 16,53616.984% 18 16,55444001 IHSS 5 221 2210.227% 22151000 Ag Comm 12 595 5950.611% 1 59652100 Parks 23 1,093 1,0931.123% 1 1,09452371 PLCFD 0 0.000%53100 P&D 23 1,102 1,1021.132% 1 1,10353500 P&D-Energy 4 175 1750.180% 17553600 P&D-B&S 20 954 9540.980% 1 95554100 PW-Admin 9 426 4260.438% 42754210 PW-Roads 62 3,006 3,0063.087% 3 3,00954300 PW-Surveyor 2 97 970.100% 9754410 PW-Flood 18 884 8840.908% 1 88554471 PW-Water 1 57 570.058% 5754478 PW-Proj Clnwtr 2 97 970.100% 9754500 PW-SWM 28 1,377 1,3771.415% 2 1,37954560 PW-Lag San 9 434 4340.446% 434

160

65000 Treasurer



Detail Allocation for 07 Deferred Compensation


Allocated Percent

Gross Allocated

Direct Billed

First Allocation

Second Allocation

Total Allocated

11/30/16

55000 HCD 5 240 2400.246% 24055700 HCD-MEF 1 35 350.036% 3557000 CSD 2 97 970.100% 9762100 CRA-Admin 2 77 770.079% 7762200 CRA-Elections 7 330 3300.339% 33162300 CRA-Recorder 7 354 3540.363% 35462400 CRA-Assessor 34 1,644 1,6441.689% 2 1,64663100 GS-Admin 3 127 1270.130% 12763420 CEO-Work Com 1 49 490.050% 4963430 CEO-Liability 2 111 1110.114% 11163500 GS-Comm 5 229 2290.235% 22963600 GS-Veh Ops 10 481 4810.494% 1 48263700 GS-ITS 8 402 4020.413% 40263800 GS-Utilities 2 92 920.094% 9281000 SBC Retirement 13 627 6270.644% 1 62890901 990 Prop 10 7 354 3540.364% 355

2,007 97,360 0 97,360100.000% 102 97,462Subtotal

Direct Billed

2,007 97,360 0 97,360100.000% 102 97,462Total Allocated


Average number of contributing employeesPay+ Payroll System

161



Total Deferred Compensation

Allocation Summary for 65000 Treasurer

11/30/16

404 40411000 BOS526 52612000 Cnty Exec

1,141 1,14113000 Cnty Counsel3,145 3,14521100 DA2,205 2,20521300 Child Supt Srvc7,984 7,98422100 Prob Svcs3,128 3,12822200 Prob Inst1,214 1,21423000 Pub Defend8,643 8,64331100 Fire9,818 9,81832100 Sher-Coroner6,052 6,05232200 Sher-Custody

146 14632230 Inmate Welfare10,232 10,23241100 PHD

273 27341212 PHD-EMS8 841400 CEO-HS

758 75841500 PHD-EHS441 44141540 PHD-AS341 34141600 PHD-HM

1,967 1,96743000 ADMHS3,507 3,50743100 MHSA

297 29743200 ADP16,554 16,55444000 Soc Svcs

221 22144001 IHSS596 59651000 Ag Comm

1,094 1,09452100 Parks52371 PLCFD

1,103 1,10353100 P&D175 17553500 P&D-Energy955 95553600 P&D-B&S427 42754100 PW-Admin

3,009 3,00954210 PW-Roads97 9754300 PW-Surveyor

885 88554410 PW-Flood57 5754471 PW-Water97 9754478 PW-Proj Clnwtr

1,379 1,37954500 PW-SWM434 43454560 PW-Lag San240 24055000 HCD

35 3555700 HCD-MEF97 9757000 CSD

1,155 1,15561000 Aud-Cont77 7762100 CRA-Admin

331 33162200 CRA-Elections

162



Total Deferred Compensation

Allocation Summary for 65000 Treasurer

11/30/16

354 35462300 CRA-Recorder1,646 1,64662400 CRA-Assessor

127 12763100 GS-Admin194 19463200 GS-Purchasing910 91063300 GS-Fac Svcs

49 4963420 CEO-Work Comp111 11163430 CEO-Liability229 22963500 GS-Comm482 48263600 GS-Veh Ops402 40263700 GS-ITS

92 9263800 GS-Utilities636 63664000 Human Resources628 62881000 SBC Retirement355 35590901 990 Prop 10

97,462Total Allocated 97,462

163


164



SUPPLEMENTAL INFORMATION

165


166


Supplemental Information

Table of Contents Exhibit Page

Internal Service Funds I ............General Comments ........................................................................................................................ 171 2 ............Combining Statement of Net Position ........................................................................................... 177 3 ............Combining Statement of Revenues, Expenses & Changes in Fund Net Position ......................... 178 4 ............Combining Statement of Cash Flows ............................................................................................ 179

Structures 4 ............Structure Allocations by Cost Plan Unit ....................................................................................... 183 5 ............Structure Allocations by Building ................................................................................................. 191 6 ............Occupancy of Multi-Use Structures .............................................................................................. 197 7 ............Occupancy in Non-County Owned Structures .............................................................................. 215 8 ............Details of County-Owned Structures ............................................................................................ 217 (Acquisition Means, Dates, Costs, and Improvements)

Pension Trust Fund & Risk Management 9 ............Certification of Actuarial Assumptions ......................................................................................... 243 10 ..........Actuarial Summary Reports .......................................................................................................... 245

167


168




INTERNAL SERVICE FUNDS

169


170


Exhibit 1 Cost Allocation Plan Supplement

Internal Service Funds These funds have been established to account for services furnished to the County and various other governmental agencies. They are exempt from legal compliance for budgetary control and follow commercial accounting principles for a determination of operating, rather than budgetary, results. Their major source of revenue consists of charges to user departments for services rendered. These charges are based upon standard rates calculated on an estimated cost recovery basis. Information Technology Services This fund provides information technology services to County departments and various other governmental agencies. Charges are designed to recover costs of each system. Material (5% of operating budget), cumulative profits or losses are carried forward and used to adjust the allocation schedules for subsequent year’s allocations. Interest earnings are applied to offset administrative costs. Costs of operating the fund include personnel, supplies, utilities, maintenance, cost allocation, and depreciation of equipment. The current billing structure is based on 5 main service categories provided by the fund, as follows: 1) Enterprise Technical Infrastructure Services: includes network and security services. Total expenses are allocated to each department based on the use of the Network as captured by Network Monitoring tools over the course of the year. 2) Infrastructure Services: Total expenses are allocated to each department based on the use of the County’s Active Directories as captured by Active Directory Reporting Tools over the course of the year. 3) Desktop Support: Total expenses are allocated to departments that do not have their own desktop support personnel and require this service. 4) Enterprise Applications – Email: Total expenses are allocated to each department based on the use of the County’s Exchange 2007 Email system as captured by Exchange reporting tools over the course of the year. Allocation percentages were derived for email utilizing the number of mailboxes migrated from Exchange 2003 to Exchange 2007 during the upgrade process in October 2008. 5) Enterprise Applications - Data for Decision Making: Total expenses are allocated to each department based on the number of FTE’s as published in the County’s Budget book one year prior to the allocation. Communications Services This fund was established to provide centralized coordination of all County radio and communications activity. Rates to user departments are for maintenance and engineering services, and depreciation on the equipment in their possession. Billing for fixed asset purchases follows receipt of the equipment and payment of the invoice. Telephone Services, formerly a general fund program, was transferred into this fund effective July 1, 1995. Rates charged users are designed to recover the cost of the program and are annually updated to reflect cost changes. Vehicle Operations and Maintenance This fund provides for the maintenance, servicing and repair of County vehicles. The fund bills for services in three categories: Assigned Vehicles, Pool Vehicle Usage, and Operating Cost Vehicles. Assigned vehicle rates include replacement capital (depreciation and replacement factor), assigned overhead to cover indirect costs of the fund, and a charge per mile to cover fuel and repairs and maintenance. The replacement capital component is not charged on fully depreciated vehicles. Pool vehicle rates are charged on a fixed cost per mile plus a fixed hourly charge premised on a 9-

171


Exhibit 1 Internal Service Funds (continued)

Vehicle Operations and Maintenance (continued) hour day. The cost per mile rate is updated monthly to reflect the most current actual fuel costs. Operating cost vehicles are owned by the departments; they pay only for actual operating expenses of fuel and repairs and maintenance, plus minimal overhead to cover the administrative costs of having the vehicle in the Fleet Management System. There is no depreciation component.

Vehicles are replaced based on mileage and age criteria that vary per class of vehicle. Increases to the vehicle fleet are initially funded by the department requesting the vehicle and managed by the vehicle fund. The fund becomes responsible for replacement of the vehicle and tracking the capital contributions; when the vehicle fleet is decreased the contributed capital is returned to the contributing department along with any proceeds of the sale. Utilities This fund was established July 1, 2007, to provide Countywide management of all utility costs, including electricity, water, natural gas, and refuse. Costs are allocated through the fund to the occupants of the building or cluster of buildings incurring the costs based upon relative square footage of occupancy adjusted by a pro-rata share of the common areas. Self-Insurance Programs The County has five self-insurance funds. The Human Resources Department operates the Dental Self-Insurance and Unemployment Self-Insurance Plans. The General Services Department – Risk Management Division operates the remaining three self-insurance funds: Workers’ Compensation, County Liability and Medical Malpractice. The objective of these three funds is to take a broad approach towards the County’s Self-Insurance Program and limit the losses by centralizing authority under the Risk Management Division. The “Risk Management and Insurance” column on the Combining Statement of Net Assets combines the County’s five self-insurance funds. Dental Self-Insurance Fund The County established the Dental Self-Insurance Fund to provide for payment of dental expenses incurred by County employees, retirees, and eligible dependents. Professional administrators process all claims and make payments to claimants based on a schedule of benefits pre-established by the administrator. The fund reimburses the administrator for claims paid plus a fee for administration. The fund establishes premium rates to allow for the recovery of all claims paid plus maintenance of an adequate reserve. The County makes a contribution toward each employee’s premium through the departmental budgets. Employees pay premiums for dependents and any additional co-insurance for their own coverage through payroll deductions. Board of Supervisors Resolution No. 82-336 established a reserve of $650,000 for payment of future claims. Rates and claim reserve levels are set annually based on recommendations of a professional actuary report. Board Resolution No. 79-76 established the Health and Dental Self-Insurance Fund on February 12, 1979. The self-insured Medical Plan was terminated on December 31, 1999 and payment for claims and related administration was continued into 2000. The reserve level has been adjusted to reflect the necessary level for the continuation of the self-insured Dental Plan.

172


Exhibit 1

Internal Service Funds (continued) Unemployment Self-Insurance State law requires the County to maintain unemployment insurance. The County has elected to be self-insured and has established this fund for the payment of unemployment insurance claims by County employees that have been processed and approved by the State Employment Development Department. The premium rate is based on a weighted average of each department’s five-year unemployment claims experience along with the overall County claims experience. Typically, the departmental rate is set for two years; however, due to a reduction in the 2006-07 claims expenses from anticipated levels and the resulting increase in the level of reserves, the rates for the 2007-08 year were substantially reduced to an average departmental rate of 0.050%. Based on continued lower than anticipated unemployment claims payments and sufficient reserve levels, this departmental rate for 2008-09 was adjusted to an average rate of 0.060% times payroll which is below the anticipated expense requirements of 0.175%. Due to the economic downturn and federal extensions of benefits, unemployment insurance claims have increased over the last year. As a result, the rates have increased with the new average rate being 0.546% of payroll. A department’s rate will vary from the average, but will have a floor of 0.481% and a ceiling of 0.631%. This capping is done to smooth the premium fluctuations between each adjustment cycle. Workers' Compensation Self-Insurance Fund

Beginning July 1, 2010, per Board direction, the County purchased insurance through the CSAC – Excess Insurance Authority Workers’ Compensation Program (PWC.) Charges are fixed premiums as approved by the Risk Management Evaluation Team (RMET) consisting of representatives from General Services, County Executive Office, Auditor Controller and County Counsel. Overall premiums consist of CSAC-EIA Primary Workers’ Compensation Premiums, PWC program oversight & overhead, County Counsel, and Safety Officer costs

The fund allocates premiums to all departments. The fund bases 70% of the premium on a 5-year paid loss history and 30% of the premium on the loss exposure of the various departments based on their covered payrolls. Total rates allocated are pro-rated to produce sufficient total revenue for payment of PWC premiums and maintenance of the reserve for tail claims prior to 6/30/2011. Board of Supervisors’ Resolution 73-462 established the Workers’ Compensation Self-Insurance Fund on July 9, 1973. Board Resolution No. 82-336 established an initial reserve of $2,000,000 for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. County Liability Self-Insurance Fund This fund provides for payment of personal injury and property damage losses, excess insurance premiums, claim investigation services, and administrative and legal fees. The County insures itself to $500,000 per occurrence. The County purchases additional excess liability coverage above the County's $500,000 self-insured retention through a CSAC-EIA program. The fund charges each department a premium, 80% of which is based on a seven year moving average of prior loss experience and 20% on risk exposure based on departments’ payroll. Interest earned by the fund is considered in the determination of the required reserve. Board of Supervisors’ Resolution 75-79 established the Liability Self-Insurance Fund on February 3, 1975. Board Resolution No. 82-336 established an initial reserve of $1.8 million for payment of future claims. On July 18, 1995, the Board of Supervisors adopted the policy stating that the fund’s reserves are to be maintained at the expected confidence level, discounted as determined by the outside actuary consultant. In addition, the fund provides for payment of various property insurance. Building and contents insurance is allocated to the departments based upon their relative occupancy of a given building. Nearly all structures have been appraised for insurance purposes by an outside appraiser. The county’s vehicle and equipment insurance is purchased by the fund and allocated to the Vehicle Operations Fund which then further allocates it to the departments based upon their vehicle usage. Other insurance, such as aviation, pollution and bond is also purchased by the fund and allocated to the user departments.

173


Exhibit 1

Internal Service Funds (continued)

Medical Malpractice

This fund provides for the payment of self-insured medical malpractice and general liability losses (which arise from the operations of Public Health and Alcohol, Drug and Mental Health Departments), excess insurance premiums for this purpose, claim investigation services, and legal fees. Premiums to the Public Health Department and Alcohol, Drug and Mental Health Department are 80% based on claims experience over the past 5 years and 20% based on risk exposure of the departments’ payroll. The County insures itself to $500,000 per occurrence. The County purchases additional excess medical malpractice coverage above the County’s $500,000 self-insured retention through a CSAC–EIA program. Board Resolution No. 92-202 established the Medical Malpractice Self-Insurance Fund on April 14, 1992. The audited financial statements for these Internal Service Funds follow this exhibit.

174


Exhibit 1

Internal Service Funds (continued) Some elements of the self-insurance programs include: 1. The self-insurance programs develop premiums based on loss experience and exposure, cost of excess

insurance, administrative costs, and maintenance of reserve levels.

2. Reserve analysis by outside independent actuaries began in 1983-84 and will be continued in order to produce information for proper reserve accounting.

3. The internal service fund method of accounting captures all costs of operating programs.

4. All General Liability and Medical Malpractice claims are administered by County staff. For Workers’ Compensation, in July 2010 per Board direction, the County purchased insurance through the CSAC-Excess Insurance Authority Workers’ Compensation Program (PWC).

5. Independent outside file audits are completed at least every two years as required by CSAC-EIA or more frequently if deemed necessary by the County.

Maximum Potential Exposure Assumed Program Limits – Coverage $ 500,000 per occurrence General Liability – The County is a self-insured public entity

with a self-insured retention of $500,000. Excess coverage is provided through a joint-powers agreement with CSAC-EIA.

N/A Workers' Compensation – The County purchases insurance through the CSAC EIA Workers’ Compensation Program (PWC).

$ 10,000 deductible Property – As of June 30, 1999, the County has insured, on an all risk basis, its various buildings and personal property to a total value of $490 million, including flood and earthquake. The policy has a $10,000 deductible for all coverages except earthquake; the earthquake deductible is dependent on the loss.

$ 500,000 per occurrence Medical Malpractice – As of June 1, 1988, the County became self-insured with respect to all of its medical and mental health operations. The County has a self-insured retention of $500,000. Excess insurance coverage is provided through a joint-powers agreement with CSAC-EIA.

$ 25,000 deductible Bond – The County purchases a Public Employee Faithful Performance Bond with a $25,000 deductible.

$ 5,000 deductible Boiler and Machinery – The deductibles on the Boiler and Machinery policy is $5,000 per loss.

$ 25,000 deductible Bond – The County purchases a Commercial Crime Policy for money and securities, depositor’s forgery, and computer fraud with a $25,000 deductible.

175


176

COUNTY OF SANTA BARBARA, CALIFORNIAINTERNAL SERVICE FUNDSCOMBINING STATEMENT OF NET POSITIONJune 30, 2016 (in thousands)

Vehicle RiskInformation Operations Management Communi-Technology and and cations

Services Maintenance Insurance Services Utilities TotalAssetsCurrent assets:

Cash and investments (Note 4) 5,595$ 16,437$ 21,236$ 7,499$ 1,377$ 52,144$ Accounts receivable, net:

Use of money and property 8 24 29 10 2 73 Charges for services -- 36 641 -- 14 691

Due from other funds -- -- 7 -- -- 7 Inventories -- 129 -- 110 -- 239

Total current assets 5,603 16,626 21,913 7,619 1,393 53,154

Noncurrent assets:Other receivables -- -- 216 -- 216 432 Restricted cash and investments (Note 5) -- 10 -- -- -- 10 Capital assets, net of

accumulated depreciation/amortization (Note 7) 3,443 18,908 5 3,828 3,091 29,275 Total noncurrent assets 3,443 18,918 221 3,828 3,307 29,717

Total assets 9,046 35,544 22,134 11,447 4,700 82,871

Deferred outflows of resourcesDeferred pensions 1,051 542 238 309 76 2,216

Total deferred outflows of resources 1,051 542 238 309 76 2,216

LiabilitiesCurrent liabilities:

Accounts payable 25 127 599 222 1 974 Salaries and benefits payable 137 76 31 41 10 295 Other payables -- -- -- -- 8 8 Due to other funds 2 -- -- -- -- 2 Compensated absences (Note 11) 256 103 42 60 22 483 Notes payable (Note 14) -- -- -- -- 340 340 Liability for self-insurance claims -- -- 6,027 -- -- 6,027

Total current liabilities 420 306 6,699 323 381 8,129

Noncurrent liabilities:Compensated absences (Note 11) 146 78 43 29 -- 296 Notes payable (Note 14) -- -- -- -- 3,580 3,580 Liability for self-insurance claims -- -- 15,325 -- -- 15,325 OPEB obligation (Note 11) 825 444 244 251 34 1,798 Net pension liability (Note 23) 4,746 2,446 1,077 1,395 341 10,005

Total noncurrent liabilities 5,717 2,968 16,689 1,675 3,955 31,004 Total liabilities 6,137 3,274 23,388 1,998 4,336 39,133

Deferred inflows of resourcesDeferred pensions (Note 18) 146 75 33 43 10 307

Total deferred inflows of resources 146 75 33 43 10 307

Net positionNet investment in capital assets 3,443 18,908 5 3,828 (829) 25,355 Unrestricted 371 13,829 (1,054) 5,887 1,259 20,292

Total net position 3,814$ 32,737$ (1,049)$ 9,715$ 430$ 45,647$

177

COUNTY OF SANTA BARBARA, CALIFORNIA


COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION

FOR THE FISCAL YEAR ENDED June 30, 2016 (in thousands)

Vehicle Risk

Information Operations Management Communi‐

Technology and and cations

Services Maintenance Insurance Services Utilities Total

Operating revenues

Charges for services 7,527$ 10,903$ 24,762$ 3,779$ 5,342$ 52,313$ Self‐insurance recovery -- -- 1,864 -- -- 1,864 Other operating revenues 10 24 60 52 -- 146 Total operating revenues 7,537 10,927 26,686 3,831 5,342 54,323

Operating expenses

Salaries and benefits 4,139 2,228 1,003 1,203 299 8,872 Services and supplies 1,677 4,575 17,896 1,765 5,161 31,074 Self‐insurance claims -- -- 10,407 -- -- 10,407 Contractual services 2 66 206 227 4 505 Depreciation and amortization 1,141 3,182 1 523 260 5,107 County overhead allocation 245 211 376 45 10 887 Total operating expenses 7,204 10,262 29,889 3,763 5,734 56,852

Operating income (loss) 333 665 (3,203) 68 (392) (2,529)

Non‐operating revenues (expenses)

Use of money and property 36 111 120 139 7 413 Interest expense -- -- -- -- (167) (167) Gain on sale of capital assets -- 175 -- -- -- 175 Other non‐operating revenues 74 4 256 25 553 912 Total non‐operating revenues (expenses) 110 290 376 164 393 1,333

Income (loss) before transfers 443 955 (2,827) 232 1 (1,196)

Transfers in -- 1,012 -- 388 -- 1,400 Transfers out -- (15) -- -- -- (15) Transfers in (out), net -- 997 -- 388 -- 1,385

Change in net position 443 1,952 (2,827) 620 1 189

Total net position ‐ beginning 3,371 30,785 1,778 9,095 429 45,458 Total net position ‐ ending 3,814$ 32,737$ (1,049)$ 9,715$ 430$ 45,647$

178

COUNTY OF SANTA BARBARA, CALIFORNIA


COMBINING STATEMENT OF CASH FLOWS

FOR THE FISCAL YEAR ENDED June 30, 2016 (in thousands)

Vehicle Risk

Information Operations Management Communi‐

Technology and and cations

Services Maintenance Insurance Services Utilities Total

Cash flows from operating activities

Receipts from interfund services provided 7,537$ 10,891$ 24,658$ 3,831$ 5,724$ 52,641$ Receipts from self‐insurance recovery -- -- 1,864 -- -- 1,864 Payments to employees (4,083) (2,191) (990) (1,202) (272) (8,738) Payments to suppliers (1,663) (4,624) (17,871) (1,874) (5,187) (31,219) Payments for self‐insurance claims -- -- (13,297) -- -- (13,297) County overhead allocation

payments to the General Fund (245) (211) (376) (45) (10) (887) Other receipts 74 4 256 25 553 912 Net cash provided (used) by operating activities 1,620 3,869 (5,756) 735 808 1,276

Cash flows from noncapital financing activities

Transfers from other funds -- 1,012 -- 388 -- 1,400 Transfers to other funds -- (15) -- -- -- (15) Net cash provided by noncapital financing activities -- 997 -- 388 -- 1,385

Cash flows from capital and related financing activities

Purchase of capital assets (1,321) (4,649) -- (762) -- (6,732) Proceeds from sales of capital assets -- 355 -- -- -- 355 Principal paid on bonds and notes payable -- -- -- -- (335) (335) Interest paid on bonds and notes payable -- -- -- -- (167) (167) Net cash used by capital

and related financing activities (1,321) (4,294) -- (762) (502) (6,879)

Cash flows from investing activities

Use of money and property received 31 105 117 135 6 394 Net cash provided by investing activities 31 105 117 135 6 394

Net change in cash and cash equivalents 330 677 (5,639) 496 312 (3,824)

Cash and cash equivalents ‐ beginning 5,265 15,770 26,875 7,003 1,065 55,978 Cash and cash equivalents ‐ ending 5,595$ 16,447$ 21,236$ 7,499$ 1,377$ 52,154$

Reconciliation of cash and cash equivalents to the Statement of Net Position

Cash and investments per Statement of Net Position 5,595$ 16,437$ 21,236$ 7,499$ 1,377$ 52,144 Restricted cash and investments

per Statement of Net Position -- 10 -- -- -- 10 Total cash and cash equivalents

per Statement of Net Position 5,595$ 16,447$ 21,236$ 7,499$ 1,377$ 52,154$

Reconciliation of operating income (loss) to net cash

provided (used) by operating activities:

Operating income (loss) 333$ 665$ (3,203)$ 68$ (392)$ (2,529)$ Adjustments to reconcile operating income (loss) to net cash

provided (used) by operating activities:

Depreciation and amortization 1,141 3,182 1 523 260 5,107 Other non‐operating revenue 74 4 256 25 553 912 Changes in assets, deferred inflows of resources, liabilities,

and deferred outflows of resources:

Accounts and other receivables -- (36) (164) -- 382 182 Inventories -- 19 -- -- -- 19 Accounts payable 16 (2) 231 118 (22) 341 Salaries and benefits payable 56 37 13 1 27 134 Liability for self‐insurance claims -- -- (2,890) -- -- (2,890) Net cash provided (used) by operating activities 1,620$ 3,869$ (5,756)$ 735$ 808$ 1,276$

Noncash investing, capital, and financing activities --$ --$ --$ --$ --$ --$

179


180




STRUCTURES

181


182

COUNTY OF SANTA BARBARA

2017-18 COST ALLOCATION PLAN SUPPLEMENT

SUMMARY OF STRUCTURE ALLOCATIONS BY COST PLAN UNIT

FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings

Struct. Code Allocated

Total

Allocated

Single-Use Buildings


Allocations to the General Fund

F01005 24,012 24,012Cost Plan Unit 11000 Board of Supervisors

N02001 709 709

P05001 1,014 1,014

T02002 51,882 51,882

77,617 0 77,617

F01005 19,843 19,843Cost Plan Unit 12000 County Executive

J05020 142,781 142,781

T02002 2,345 2,345

164,970 0 164,970

F01005 25,124 25,124Cost Plan Unit 13000 County Counsel

T03302 832 832

25,956 0 25,956

F01006 163,554 163,554Cost Plan Unit 21100 District Attorney

P03001 18,314 18,314

T03302 9,684 9,684

T04004 187,182 187,182

T04008 65,005 65,005

280,185 163,554 443,738

F01011 36,861 36,861Cost Plan Unit 22100 Probation Services

T02006 87,645 87,645

P03001 27,123 27,123

27,123 124,506 151,628

J01018 26,942 26,942Cost Plan Unit 22200 Probation Institutions

L02001 47,486 47,486

L02024 18,966 18,966

F01005 8,036 8,036

T03301 134,137 134,137

142,173 93,394 235,566

T04006 17,332 17,332Cost Plan Unit 23000 Public Defender

F02002 183,500 183,500

F02003 16,898 16,898

P03001 6,572 6,572

T03302 11,622 11,622

T04008 83,295 83,295

301,887 17,332 319,218

183




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



F05003 92,589 92,589Cost Plan Unit 32100 Sheriff-Law Enforcement

J01003 289 289

J03034 26,436 26,436

J03035 35,019 35,019

J04001 48,408 48,408

T03201 15,705 15,705

F02004 3,717 3,717

N02001 3,101 3,101

P01010 33,264 33,264

P03001 9,484 9,484

P03003 1,142 1,142

T04004 37,987 37,987

88,694 218,446 307,140

J03015 56,237 56,237Cost Plan Unit 32200 Sheriff-Custody

J03017 25,186 25,186

J03021 10,190 10,190

J03028 189,441 189,441

J03010 130,893 130,893

130,893 281,054 411,947

T02005 14,623 14,623Cost Plan Unit 41500 Public Health Dept-EHS

14,623 0 14,623

H01001 6,917 6,917Cost Plan Unit 41540 Public Health Dept-AS

T03011 26,659 26,659

0 33,576 33,576

J02020 425 425Cost Plan Unit 51000 Agricultural Commissioner

A01001 77 77

P03003 341 341

T03006 3,156 3,156

3,574 425 3,999

D99999 154,838 154,838Cost Plan Unit 52100 Parks

F80100 5,942 5,942

J04034 19,259 19,259

X01010 9,700 9,700

F01004 2,890 2,890

F02003 8,080 8,080

10,970 189,739 200,709

F01004 17,091 17,091Cost Plan Unit 53100 Planning & Development

T03006 1,370 1,370

18,461 0 18,461

184




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



F01004 1,787 1,787Cost Plan Unit 53500 P&D-Energy Division

1,787 0 1,787

F01004 5,414 5,414Cost Plan Unit 53600 P&D-Building & Safety

J02013 614 614

6,028 0 6,028

F01004 5,016 5,016Cost Plan Unit 54100 Public Works-Admin

5,016 0 5,016

F01004 2,950 2,950Cost Plan Unit 54300 Public Works-Surveyor

T03010 9,722 9,722

12,672 0 12,672

F01004 2,890 2,890Cost Plan Unit 55000 Housing and Community Developm

2,890 0 2,890

A02001 9,341 9,341Cost Plan Unit 57000 Community Services

P02001 2,307 2,307

X01001 18,757 18,757

F01004 1,446 1,446

N02001 3,338 3,338

4,784 30,405 35,189

F01004 1,467 1,467Cost Plan Unit 61000 Auditor-Controller

F01005 28,795 28,795

T02005 1,047 1,047

31,309 0 31,309

J02030 69,677 69,677Cost Plan Unit 62200 CRA-Elections

J04047 19,418 19,418

T02002 10,976 10,976

100,070 0 100,070

F02001 70,919 70,919Cost Plan Unit 62300 CRA-Clerk Recorder

J04047 7,677 7,677

P03003 1,589 1,589

T02002 12,810 12,810

22,077 70,919 92,995

F01004 561 561Cost Plan Unit 62400 CRA-Assessor

F01005 34,488 34,488

P03003 1,589 1,589

T02002 37,215 37,215

73,854 0 73,854

185




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



F01005 10,768 10,768Cost Plan Unit 63100 General Services-Admin

F02004 648 648

11,416 0 11,416

F01005 6,029 6,029Cost Plan Unit 63200 General Services-Purchasing

6,029 0 6,029

F01009 1 1Cost Plan Unit 63300 General Services-Facilities Services

J02006 8,897 8,897

L03001 5,774 5,774

L03004 1,058 1,058

L03010 1,400 1,400

L03012 1,476 1,476

A01001 7,936 7,936

F02003 12,451 12,451

F02004 2,228 2,228

J02030 30,141 30,141

J03010 346 346

T03403 879 879

T04008 72,938 72,938

126,919 18,607 145,525

F01002 23,066 23,066Cost Plan Unit 64000 Human Resources

F01005 2,951 2,951

J02016 390 390

26,408 0 26,408

F01004 619 619Cost Plan Unit 65000 Treasurer

F01005 21,593 21,593

J02016 830 830

T02002 19,487 19,487

42,529 0 42,529

T02005 13,986 13,986Cost Plan Unit 99000 Department 990

13,986 0 13,986

1,774,900 1,241,955Total for General Fund 3,016,855

Allocations to the Special Revenue Funds

P03003 300 300Cost Plan Unit 21300 Child Support Services

300 0 300

F02002 17,136 17,136Cost Plan Unit 25001 Grand Jury

17,136 0 17,136

186




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



C11001 11,936 11,936Cost Plan Unit 31100 Fire Department

C14001 13,037 13,037

C15001 4,201 4,201

C22001 5,267 5,267

C23001 5,774 5,774

J05001 2,954 2,954

J05002 640 640

J05005 1,141 1,141

0 44,949 44,949

J02004 255 255Cost Plan Unit 41100 Public Health Department

T02001 83,141 83,141

J02003 31,856 31,856

J02014 29,375 29,375

J02016 25,594 25,594

P07001 60,971 60,971

T02005 19,225 19,225

167,021 83,396 250,417

J02003 11,652 11,652Cost Plan Unit 41212 Public Health Dept-EMS

11,652 0 11,652

J02003 2,217 2,217Cost Plan Unit 43000 Alcohol, Drug & Mental Health Ser

J02007 3,304 3,304

J02013 752 752

J02014 211 211

J02016 15,385 15,385

J02017 7,990 7,990

J02029 1,405 1,405

P03003 953 953

T03101 3,917 3,917

36,134 0 36,134

J01001 2,227 2,227Cost Plan Unit 43100 ADMHS-Mental Health Services Ac

J02003 4,429 4,429

J02007 4,130 4,130

J02014 211 211

J02016 3,668 3,668

J02029 12,641 12,641

P03003 10,483 10,483

T03101 18,277 18,277

53,839 2,227 56,066

J02014 211 211Cost Plan Unit 43200 ADMHS-Alcohol and Drug Progra

J02016 897 897

T03101 326 326

1,433 0 1,433

187




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



J02028 217,573 217,573Cost Plan Unit 44000 Social Services

P07003 39,836 39,836

J02002

T02005 171,433 171,433

171,433 257,409 428,842

T03006 2,707 2,707Cost Plan Unit 53641 P&D-Petroleum

2,707 0 2,707

F01004 5,506 5,506Cost Plan Unit 54210 Public Works-Roads

T03010 39,780 39,780

45,286 0 45,286

F01001Cost Plan Unit 54410 Public Works-Flood Control

T03010 7,971 7,971

7,971 0 7,971

T03010 1,615 1,615Cost Plan Unit 54471 Public Works-Water Agency

1,615 0 1,615

516,527 387,981Total for Special Revenue Funds 904,508

Allocations to the Enterprise Funds

F01001Cost Plan Unit 54500 Public Works-Solid Waste

T03010 892 892

892 0 892

T03010 14,013 14,013Cost Plan Unit 54560 Public Works-Laguna Sanitation

14,013 0 14,013

14,906 0Total for Enterprise Funds 14,906

Allocations to the Internal Service Funds

F01005 4,248 4,248Cost Plan Unit 63420 CEO - Workers' Compensation

4,248 0 4,248

F02003 4,040 4,040Cost Plan Unit 63500 General Services-Communications S

J02016 48 48

J03010 711 711

T03404 345 345

5,143 0 5,143

188




FISCAL YEAR 2015-16

EXHIBIT 4

Multi-Use Buildings


Total

Allocated



J04014 290 290Cost Plan Unit 63600 General Services-Vehicle Operation

J04019 2,762 2,762

T03402 1,573 1,573

J02013 33 33

33 4,624 4,657

F01004 1,202 1,202Cost Plan Unit 63700 General Services-Information Tech

F01005 25,590 25,590

J02003 370 370

J02016 17 17

J05020 13,263 13,263

T02005 131 131

40,573 0 40,573

49,997 4,624Total for Internal Service Funds 54,622

Allocations to the Agency - Special District Operatin

F02003 19,368 19,368Cost Plan Unit 80100 Law Library

T04004 42,957 42,957

62,325 0 62,325

62,325 0Total for Agency - Special District Operating Funds 62,325

Allocations to the Agency - Enterprise Funds

F01004 302 302Cost Plan Unit 81500 Santa Barbara LAFCO

302 0 302

302 0Total for Agency - Enterprise Funds 302

$2,418,957 $1,634,560Total Structure Allocations $4,053,517

189


190



SUMMARY OF STRUCTURE ALLOCATIONS BY BUILDING

FISCAL YEAR 2015-16

EXHIBIT 5

Code Building Description

Total

Depreciation

Amount

Excluded

Amount

Allocated

Structure

Multi-Use Structures

A01001 A01001-CARPINTERIA VETERANS MEMORIAL B 18,226 10,213 8,013

F01001 F01001-Schwartz Building 68,071 68,071

F01002 F01002-McDONALD BUILDING 23,066 23,066

F01004 F01004-ENGINEERING BUILDING 49,143 49,143

F01005 F01005-ADMINISTRATION BUILDING 211,478 211,478

F02002 F02002-County Courthouse Annex 200,636 200,636

F02003 F02003-Santa Barbara Courthouse 236,814 175,977 60,837

F02004 F02004-SBCH East Wing & Jail 12,535 5,942 6,593

J02002 J02002-CASA NUEVA OFFICE BUILDING 123,355 123,355

J02003 J02003-PHD SAN ANTONIO BLDG. 1 50,523 50,523

J02007 J02007-ADMHS Childrens Services 113,642 106,208 7,434

J02013 J02013-County Archives Building (10) 1,711 312 1,399

J02014 J02014-PHD Health Care Center BLDG 4 60,930 30,923 30,007

J02016 J02016-PHD PSYCH/HEALTH BLDG 2 & 3 46,828 46,828

J02017 J02017- SB Coop Extension 7,990 7,990

J02029 J02029-MENTAL HEALTH BLDG 23,223 9,178 14,046

J02030 J02030- VA Clinic & Elections 99,818 99,818

J03010 J03010-SBC MAIN JAIL 208,114 76,164 131,949

J04010 J04010-CORP YARD COMM/FLOOD BLDG 2,558 2,558

J04047 J04047 - CRA Archive Building 27,095 27,095

J05020 J05020 - EOC 158,251 2,207 156,044

N02001 N02001-SYV OFFICE BUILDING 12,105 4,957 7,148

P01010 P01010 - Burton Mesa Public Safety Center 106,196 72,932 33,264

P03001 P03001-Lompoc Court Complex 89,827 28,335 61,491

P03003 P03003-LOMPOC ADMIN. BLDG. 22,827 6,429 16,397

P03004 P03004-Lompoc Mental Health Office 21,612 21,612

P05001 P05001-LOMPOC VMB 28,166 27,153 1,014

P06008 P06008-LOMPOC ROAD YARD GARAGE/SHOP/S

P07001 P07001-LOMPOC COMMUNITY HEALTH SERVIC 96,754 35,783 60,971

T02002 T02002-BETTERAVIA CENTER BLDG D. ADMIN. 134,715 134,715

T02005 T02005-BETTERAVIA BLDG C, SOCIAL SERVICE 220,759 314 220,445

T03006 T03006-NORTH COUNTY TECHNICAL SERVICE 7,234 7,234

T03010 T03010-Public Works Building (SM Service Center) 73,993 73,993

T03101 T03101-SM MENTAL HEALTH CENTER 30,535 8,014 22,520

T03301 T03301-SM JUVENILE HALL 335,078 200,942 134,137

T03302 T03302-SM Juvenile Court Building 65,673 43,535 22,138

T03403 T03403-SM CORP YARD GS SHOPS/ OFFICE BLD 7,817 6,938 879

T03404 T03404-SM CORP. YARD STEEL GARAGE/SHOPS 4,479 4,134 345

T04004 T04004-SM COURT COMPLEX BLDG C - D 268,126 268,126

T04008 T04008-SM COURT COMPLEX COURT BLDG G 221,238 221,238

T05003 T05003 - Santa Maria CARES Building 68,038 68,038

191




FISCAL YEAR 2015-16

EXHIBIT 5


Total

Depreciation

Amount

Excluded

Amount

Allocated

Structure

Multi-Use Structures

3,559,181 1,140,224 2,418,957Total Multi-Use Structures

192




FISCAL YEAR 2015-16

EXHIBIT 5


Total

Depreciation

Amount

Excluded

Amount

Allocated

Structure

Single-Use Structures

A01004 A01004 - Carpinteria Health Care Center 5,708 5,708

A02001 A02001-MONTECITO HALL & LIBRARY 9,341 9,341

C11001 C11001-FIRE STATION 11 11,936 11,936

C12001 C12001-FIRE STATION #12 23,910 23,910

C13001 C13001-FIRE STATION 13 ENGINE HOUSE

C14001 C14001-FIRE STATION #14 13,037 13,037

C15001 C15001-FIRE STATION #15 4,201 4,201

C18001 C18001-FIRE STATION #18 22,503 22,503

C18003 C18003-FIRE STATION #18 GEN/STORAGE BLDG 2,304 2,304

C21001 C21001-FIRE STATION 21 20,000 20,000

C22001 C22001-FIRE STATION #22 5,267 5,267

C23001 C23001-FIRE STATION 23 VEHICLE GARAGE 5,774 5,774

C23002 C23002-FIRE STATION 23 STATION HOUSE 10,852 10,852

C31001 C31001-FIRE STATION #31

C31004 C31004-FIRE DEPT. OPERATIONS OFFICE

C32001 C32001-FIRE STATION #32 46,218 46,218

C41001 C41001-NEW CUYAMA FIRE STATION #41 2,966 2,966

C51002 C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG 2,032 2,032

D99999 Parks Facilities 197,174 42,337 154,838

F01006 F01006-District Attorney Office Building 163,554 163,554

F01009 F01009-Court Services Bldg (CASA) 1 1

F01011 F01011-PROBATION BUILDING 36,861 36,861

F02001 F02001-HALL of RECORDS 70,919 70,919

F04001 F04001-SB VETERANS MEMORIAL BLDG. 13,542 13,542

F05001 F05001-IV Medical Center 28,574 28,574

F05003 F05003 - Isla Vista Foot Patrol Substation 92,589 92,589

F05004 F05001-IV Solar Car Park 31,086 31,086

F05005 F05001-IV Church 7,492 7,492

F80100 F80100-SUMMERLAND HOUSE 5,942 5,942

FL3007 FL3007 - Franklin Health Care Center 185,806 185,806

H01001 H01001-SB AHR SHELTER MAIN OFFICE 16,025 9,108 6,917

J01001 J01001-DSS Community Center 20,660 18,433 2,227

J01003 J01003-Coroner Offices 4,122 3,833 289

J01009 J01009-Vegetation Management

J01010 J01010-SOD OFFICE 2

J01011 J01011-Sheriff Special Ops Intel Off.

J01015 J01015-SB JUVENILE SERVICES/PROBATION

J01018 J01018-SB JUVENILE HALL 26,942 26,942

J02004 J02004-PHD ADMINISTRATION BLDG 8 255 255

J02006 J02006-Annex 8,897 8,897

J02020 J02020-AG. COMM./WEIGHTS & MEASURES 425 425

193




FISCAL YEAR 2015-16

EXHIBIT 5


Total

Depreciation

Amount

Excluded

Amount

Allocated

Structure


J02022 J02022-EMPLOYEE UNIVERSITY

J02028 J02028-SOCIAL SERVICE MAIN OFFICE 241,424 23,851 217,573

J03015 J03015-SBC MAIN JAIL NW Facility 69,570 13,333 56,237

J03017 J03017- Medium Security Facility (MSF) 25,186 25,186

J03021 J03021- Jail Laundry 10,190 10,190

J03028 J03028- INMATE RECEPTION CENTER (IRC) 189,441 189,441

J03034 J03034 - 911 EMERGENCY DISPATCH CNTR 26,436 26,436

J03035 J03035-SHERIFF ADMINISTRATION BUILDING 35,019 35,019

J04001 J04001-SHERIFFS SHOOTING RANGE 48,408 48,408

J04002 J04002-SHERIFFS TRAINING FACILITY BUILDIN 11,425 11,425

J04014 J04014-CORP YARD VEHICLE OPS OFFICE/GAR 290 290

J04019 J04019-CORP YARD VEHICLE OPS SHOP 2,762 2,762

J04034 J04034-PARKS ROAD YARD OFFICE/SHOP/PRKN 19,259 19,259

J05001 J05001-FIRE DEPARTMENT ADMIN. BLDG 59,110 56,156 2,954

J05002 J05002-FIRE DEPARTMENT ADMIN. WAREHOUS 12,813 12,173 640

J05005 J05005-SBCOFD Warehouse/Office 22,830 21,689 1,141

J05011 J05011-SBEO ADMINISTRATION BLDG.

J05016 J05016-SBEO AUDITORIUM

L02001 L02001-LPBC DINING HALL & KITCHEN 47,486 47,486

L02005 L02005-LPBC TRI-CTY BOOT CAMP VOCATION 12,305 12,305

L02013 L02013-LPBC TRI-COUNTY BOOT CAMP DORM 20,219 20,219

L02021 L02021-LPBC Los Robles High School

L02024 L02024-LPBC ADMINISTRATION BUILDING 18,966 18,966

L03001 L03001-SY AIRPORT ADMINISTRATION BLDG 66,312 60,538 5,774

L03004 L03004-SY AIRPORT HANGER A1-10 1,058 1,058

L03010 L03010-SY AIRPORT HANGER B1-10 1,400 1,400

L03012 L03012-SY AIRPORT HANGER C1-14 1,476 1,476

L03041 L03041-SY Airport USFS Building 27,755 27,755

N01002 N01002-BUELLTON SENIOR CNTR BLDG A & B

N02002 N02002-SOLVANG SENIOR CENTER

N02006 N02006-SYV AG COMMISSIONERS OFFICE

P02001 P02001-VANDENBERG VILLAGE LIBRARY 10,307 8,000 2,307

P06004 P06004-LOMPOC ROAD YARD MODULAR OFFIC

P06005 P06005-LOMPOC ROAD YARD GARAGE

P06007 P06007-LOMPOC ROAD YARD SHOP & STOR.

P06009 P06009-Bridgehouse Shelter 35,446 35,446

P07003 P07003-LOMPOC DEPT OF SOCIAL SERVICES BL 39,836 39,836

P07004 P07004-Lompoc Wellness Center 3,252 3,252

P10001 P10001-SURF STATION Shelter 1 11,086 11,086

T02001 T02001-BETTERAVIA BLDG B, SM Health Care Ce 96,451 13,311 83,141

T02006 T02006-BETTERAVIA BLDG A PROBATION 87,645 87,645

194




FISCAL YEAR 2015-16

EXHIBIT 5


Total

Depreciation

Amount

Excluded

Amount

Allocated

Structure


T03001 T03001-SM AG COMMISSIONERS PESTICIDE BL

T03011 T03011-SM Animal Services Shelter 115,511 88,851 26,659

T03201 T03201-SM SHERIFFS SUB-STATION 15,705 15,705

T03402 T03402-SM CORP YARD VEHICLE OPS BLDG 4,645 3,071 1,573

T03419 T03419 - SM Flood Control Garage 5,059 5,059

T04006 T04006-SM COURT COMPLEX Bldg A-B 17,332 17,332

X01001 X01001-NEW CUYAMA MODULAR LIBRARY 18,757 18,757

X01010 X01010 - New Cuyama Aquatics Complex 9,700 9,700

2,538,787 904,227 1,634,560Total Single-Use Structures

Combined Total for Multi and Single Use Structures 6,097,968 2,044,451 4,053,517

195


196



OCCUPANCY OF MULTI-USE STRUCTURES

FISCAL YEAR 2015-16

EXHIBIT 6

Structure Code: A01001

CPU CPU Occupant SqFt Alloc Pcnt Allocation

Total Square Feet 13,910Common Square Feet 0

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

Annual Depr. 18,226Excludable Depr. -10,213

Allocable Depr. 8,013Allocable Square Feet 13,910Excludable Square Feet 0

51000 Agricultural Commissioner 133 0.9561% 7763300 General Services-Facilities S 13,777 99.0439% 7,936

13,910 100.0000% 8,013

Structure Code: F01001



F01001-Schwartz Building

Annual Depr. 68,071Excludable Depr. 0


54410 Public Works-Flood Control 4,645 54.3975% 37,02954500 Public Works-Solid Waste 3,894 45.6025% 31,042

8,539 100.0000% 68,071




F01002-McDONALD BUILDING



64000 Human Resources 640 10.2171% 2,35764000 Human Resources 5,624 89.7829% 20,710

6,264 100.0000% 23,066

197




FISCAL YEAR 2015-16

EXHIBIT 6




F01004-ENGINEERING BUILDING



52100 Parks 2,209 5.8814% 2,89053100 Planning & Development 3,795 10.1041% 4,96553100 Planning & Development 4,300 11.4487% 5,62653100 Planning & Development 4,967 13.2245% 6,49953500 P&D-Energy Division 1,366 3.6369% 1,78753600 P&D-Building & Safety 4,138 11.0173% 5,41454100 Public Works-Admin 3,834 10.2079% 5,01654210 Public Works-Roads 4,208 11.2037% 5,50654300 Public Works-Surveyor 1,875 4.9921% 2,45354300 Public Works-Surveyor 380 1.0117% 49755000 Housing and Community De 2,209 5.8814% 2,89057000 Community Services 1,105 2.9420% 1,44661000 Auditor-Controller 1,121 2.9846% 1,46762400 CRA-Assessor 429 1.1422% 56163700 General Services-Informatio 303 0.8067% 39663700 General Services-Informatio 616 1.6401% 80665000 Treasurer 473 1.2594% 61981500 Santa Barbara LAFCO 231 0.6150% 302

37,559 100.0000% 49,143

198




FISCAL YEAR 2015-16

EXHIBIT 6




F01005-ADMINISTRATION BUILDING



11000 Board of Supervisors 7,575 11.3543% 24,01212000 County Executive 300 0.4497% 95112000 County Executive 758 1.1362% 2,40312000 County Executive 4,983 7.4691% 15,79512000 County Executive 219 0.3283% 69413000 County Counsel 6,826 10.2316% 21,63813000 County Counsel 320 0.4797% 1,01413000 County Counsel 780 1.1692% 2,47322200 Probation Institutions 2,535 3.7997% 8,03661000 Auditor-Controller 9,084 13.6161% 28,79562400 CRA-Assessor 10,880 16.3082% 34,48863100 General Services-Admin 238 0.3567% 75463100 General Services-Admin 998 1.4959% 3,16463100 General Services-Admin 2,161 3.2392% 6,85063200 General Services-Purchasin 1,000 1.4989% 3,17063200 General Services-Purchasin 902 1.3520% 2,85963420 CEO - Workers' Compensati 379 0.5681% 1,20163420 CEO - Workers' Compensati 961 1.4405% 3,04663700 General Services-Informatio 360 0.5396% 1,14163700 General Services-Informatio 2,761 4.1385% 8,75263700 General Services-Informatio 4,952 7.4226% 15,69764000 Human Resources 264 0.3957% 83764000 Human Resources 667 0.9998% 2,11465000 Treasurer 6,812 10.2106% 21,593

66,715 100.0000% 211,478




F02002-County Courthouse Annex



23000 Public Defender 11,308 91.4591% 183,50025001 Grand Jury 1,056 8.5409% 17,136

12,364 100.0000% 200,636

199




FISCAL YEAR 2015-16

EXHIBIT 6




F02003-Santa Barbara Courthouse



23000 Public Defender 1,576 3.0724% 6,06423000 Public Defender 2,816 5.4898% 10,83552100 Parks 900 1.7546% 3,46352100 Parks 1,200 2.3394% 4,61763300 General Services-Facilities S 2,480 4.8348% 9,54263300 General Services-Facilities S 756 1.4738% 2,90963500 General Services-Communic 1,050 2.0470% 4,04080100 Law Library 5,034 9.8138% 19,36899999 Other 993 1.9359% 3,82199999 Other 3,234 6.3047% 12,44399999 Other 31,256 60.9338% 120,258

51,295 100.0000% 197,359




F02004-SBCH East Wing & Jail



32100 Sheriff-Law Enforcement 3,497 14.8121% 1,85732100 Sheriff-Law Enforcement 3,503 14.8376% 1,86063100 General Services-Admin 600 2.5414% 31963100 General Services-Admin 621 2.6304% 33063300 General Services-Facilities S 1,016 4.3034% 53963300 General Services-Facilities S 1,293 5.4767% 68763300 General Services-Facilities S 1,612 6.8279% 85663300 General Services-Facilities S 276 1.1690% 14799999 Other 11,191 47.4014% 5,942

23,609 100.0000% 12,535

200




FISCAL YEAR 2015-16

EXHIBIT 6

Structure Code: J02002



J02002-CASA NUEVA OFFICE BUILDING


Allocable Depr. 114,792Allocable Square Feet 8,150Excludable Square Feet 20,118

44000 Social Services 8,150 28.8312% 33,09686100 SB County Association of G 5,979 0.0000% 087100 Air Pollution Control District 14,139 0.0000% 0

28,268 100.0000% 114,792




J02003-PHD SAN ANTONIO BLDG. 1



41100 Public Health Department 503 5.2560% 2,65641100 Public Health Department 5,531 57.7952% 29,20041212 Public Health Dept-EMS 351 3.6677% 1,85341212 Public Health Dept-EMS 1,856 19.3939% 9,79843000 Alcohol, Drug & Mental Healt 420 4.3887% 2,21743100 ADMHS-Mental Health Servi 839 8.7670% 4,42963700 General Services-Informatio 70 0.7315% 370

9,570 100.0000% 50,523

201




FISCAL YEAR 2015-16

EXHIBIT 6




J02007-ADMHS Childrens Services



43000 Alcohol, Drug & Mental Healt 394 2.7748% 20643000 Alcohol, Drug & Mental Healt 2,630 18.5224% 1,37743000 Alcohol, Drug & Mental Healt 1,972 13.8883% 1,03343000 Alcohol, Drug & Mental Healt 526 3.7045% 27543000 Alcohol, Drug & Mental Healt 789 5.5567% 41343100 ADMHS-Mental Health Servi 131 0.9226% 6943100 ADMHS-Mental Health Servi 263 1.8522% 13843100 ADMHS-Mental Health Servi 657 4.6271% 34443100 ADMHS-Mental Health Servi 723 5.0919% 75743100 ADMHS-Mental Health Servi 944 6.6484% 49443100 ADMHS-Mental Health Servi 1,841 12.9657% 96443100 ADMHS-Mental Health Servi 2,606 18.3534% 1,364

13,476 94.9081% 7,434




J02013-County Archives Building (10)



43000 Alcohol, Drug & Mental Healt 4,950 43.9531% 75253600 P&D-Building & Safety 4,043 35.8995% 61463600 General Services-Vehicle O 216 1.9180% 3399999 Other 2,053 18.2294% 312

11,262 100.0000% 1,711

202




FISCAL YEAR 2015-16

EXHIBIT 6



Total Square Feet 47,855Common Square Feet -1

J02014-PHD Health Care Center BLDG 4



41100 Public Health Department 33,657 70.3297% 21,10441100 Public Health Department 9,476 19.8011% 5,94241100 Public Health Department 160 0.3343% 10041100 Public Health Department 813 1.6988% 51041100 Public Health Department 2,742 5.7297% 1,71943000 Alcohol, Drug & Mental Healt 336 0.7021% 21143100 ADMHS-Mental Health Servi 336 0.7021% 21143200 ADMHS-Alcohol and Drug P 336 0.7021% 211

47,856 100.0000% 30,007




J02016-PHD PSYCH/HEALTH BLDG 2 & 3



41100 Public Health Department 2,828 5.7744% 2,70441100 Public Health Department 23,939 48.8800% 22,89043000 Alcohol, Drug & Mental Healt 235 0.4798% 44943000 Alcohol, Drug & Mental Healt 2,703 5.5191% 2,58543000 Alcohol, Drug & Mental Healt 1,607 3.2813% 1,53743000 Alcohol, Drug & Mental Healt 917 1.8724% 87743000 Alcohol, Drug & Mental Healt 469 0.9576% 44843000 Alcohol, Drug & Mental Healt 9,220 18.8259% 8,81643000 Alcohol, Drug & Mental Healt 704 1.4375% 67343100 ADMHS-Mental Health Servi 235 0.4798% 22543100 ADMHS-Mental Health Servi 586 1.1965% 56043100 ADMHS-Mental Health Servi 2,500 5.1046% 2,39043100 ADMHS-Mental Health Servi 183 0.3737% 17543100 ADMHS-Mental Health Servi 180 0.3675% 17243100 ADMHS-Mental Health Servi 35 0.0715% 3343100 ADMHS-Mental Health Servi 117 0.2389% 11243200 ADMHS-Alcohol and Drug P 938 1.9153% 89763500 General Services-Communic 50 0.1021% 4863700 General Services-Informatio 18 0.0368% 1764000 Human Resources 408 0.8331% 39065000 Treasurer 868 1.7723% 830

48,740 99.5202% 46,828

203




FISCAL YEAR 2015-16

EXHIBIT 6




J02017- SB Coop Extension



43000 Alcohol, Drug & Mental Healt 1,120 25.0000% 3,99543000 Alcohol, Drug & Mental Healt 2,240 50.0000% 3,995

3,360 75.0000% 7,990




J02029-MENTAL HEALTH BLDG



43000 Alcohol, Drug & Mental Healt 910 10.0011% 1,40543100 ADMHS-Mental Health Servi 1,213 13.3311% 1,87243100 ADMHS-Mental Health Servi 2,578 28.3328% 7,95943100 ADMHS-Mental Health Servi 910 10.0011% 2,809

5,611 61.6661% 14,046




J02030- VA Clinic & Elections



62200 CRA-Elections 16,644 69.8037% 69,67763300 General Services-Facilities S 7,200 30.1963% 30,141

23,844 100.0000% 99,818

204




FISCAL YEAR 2015-16

EXHIBIT 6




J03010-SBC MAIN JAIL



32200 Sheriff-Custody 75,709 99.1994% 130,89363300 General Services-Facilities S 200 0.2621% 34663500 General Services-Communic 411 0.5385% 711

76,320 100.0000% 131,949




J04010-CORP YARD COMM/FLOOD BLDG


Allocable Depr. 0Allocable Square Feet 7,800Excludable Square Feet 0

54410 Public Works-Flood Control 2,709 34.7308% 063300 General Services-Facilities S 2,171 27.8333% 063500 General Services-Communic 1,460 18.7179% 0

6,340 81.2821% 0




J04047 - CRA Archive Building



62200 CRA-Elections 4,300 71.6667% 19,41862300 CRA-Clerk Recorder 1,700 28.3333% 7,677

6,000 100.0000% 27,095

205




FISCAL YEAR 2015-16

EXHIBIT 6




J05020 - EOC



12000 County Executive 7,762 90.2243% 142,78163700 General Services-Informatio 510 5.9282% 9,38163700 General Services-Informatio 211 2.4526% 3,88199999 Other 120 1.3949% 2,207

8,603 100.0000% 158,251

Structure Code: N02001



N02001-SYV OFFICE BUILDING



11000 Board of Supervisors 579 5.8597% 70932100 Sheriff-Law Enforcement 2,531 25.6148% 3,10157000 Community Services 2,725 27.5782% 3,33899999 Other 4,046 40.9473% 4,957

9,881 100.0000% 12,105

Structure Code: P01010



P01010 - Burton Mesa Public Safety Center



31100 Fire Department 7,961 0.0000% 032100 Sheriff-Law Enforcement 3,631 31.3233% 33,264

11,592 100.0000% 106,196

206




FISCAL YEAR 2015-16

EXHIBIT 6




P03001-Lompoc Court Complex



21100 District Attorney 5,239 20.3876% 18,31422100 Probation Services 7,759 30.1942% 27,12323000 Public Defender 1,880 7.3160% 6,57232100 Sheriff-Law Enforcement 2,713 10.5577% 9,48499999 Other 8,106 31.5445% 28,335

25,697 100.0000% 89,827




P03003-LOMPOC ADMIN. BLDG.



21300 Child Support Services 200 1.7830% 30032100 Sheriff-Law Enforcement 300 2.6745% 45032100 Sheriff-Law Enforcement 461 4.1098% 69243000 Alcohol, Drug & Mental Healt 635 5.6611% 95343100 ADMHS-Mental Health Servi 4,445 39.6274% 6,67143100 ADMHS-Mental Health Servi 635 5.6611% 3,81251000 Agricultural Commissioner 77 0.6865% 11651000 Agricultural Commissioner 150 1.3373% 22562300 CRA-Clerk Recorder 1,059 9.4410% 1,58962400 CRA-Assessor 1,059 9.4410% 1,58999999 Other 291 2.5943% 437

9,312 83.0168% 16,834

207




FISCAL YEAR 2015-16

EXHIBIT 6




P03004-Lompoc Mental Health Office



43000 Alcohol, Drug & Mental Healt 50 0.6739% 043000 Alcohol, Drug & Mental Healt 401 5.4050% 043100 ADMHS-Mental Health Servi 501 6.7529% 043100 ADMHS-Mental Health Servi 1,067 14.3820% 043100 ADMHS-Mental Health Servi 1,043 14.0585% 043100 ADMHS-Mental Health Servi 902 12.1580% 043100 ADMHS-Mental Health Servi 702 9.4622% 043100 ADMHS-Mental Health Servi 401 5.4050% 043100 ADMHS-Mental Health Servi 301 4.0572% 043100 ADMHS-Mental Health Servi 251 3.3832% 043100 ADMHS-Mental Health Servi 68 0.9166% 043100 ADMHS-Mental Health Servi 50 0.6739% 043100 ADMHS-Mental Health Servi 712 9.5970% 043100 ADMHS-Mental Health Servi 469 6.3216% 0

6,918 93.2471% 0




P05001-LOMPOC VMB



11000 Board of Supervisors 451 3.5988% 1,01499999 Other 12,081 96.4012% 27,153

12,532 100.0000% 28,166




P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

Annual Depr. 0Excludable Depr. 0


54210 Public Works-Roads 180 5.3129% 063600 General Services-Vehicle O 3,208 94.6871% 0

3,388 100.0000% 0

208




FISCAL YEAR 2015-16

EXHIBIT 6




P07001-LOMPOC COMMUNITY HEALTH SERVICES



41100 Public Health Department 1,356 6.7530% 4,11741100 Public Health Department 18,724 93.2470% 56,854

20,080 100.0000% 60,971

Structure Code: T02002



T02002-BETTERAVIA CENTER BLDG D. ADMIN.



11000 Board of Supervisors 901 7.2609% 9,78111000 Board of Supervisors 3,878 31.2515% 42,10112000 County Executive 216 1.7407% 2,34562200 CRA-Elections 1,011 8.1473% 10,97662300 CRA-Clerk Recorder 1,180 9.5092% 12,81062400 CRA-Assessor 3,428 27.6251% 37,21565000 Treasurer 1,795 14.4653% 19,487

12,409 100.0000% 134,715




T02005-BETTERAVIA BLDG C, SOCIAL SERVICES



41100 Public Health Department 799 1.5789% 3,48641100 Public Health Department 3,608 7.1297% 15,74041500 Public Health Dept-EHS 460 0.9090% 2,00741500 Public Health Dept-EHS 2,892 5.7149% 12,61644000 Social Services 39,298 77.6564% 171,43361000 Auditor-Controller 240 0.4743% 1,04763700 General Services-Informatio 30 0.0593% 13199000 Department 990 3,206 6.3353% 13,98699999 Other 72 0.1423% 314

50,605 100.0000% 220,759

209




FISCAL YEAR 2015-16

EXHIBIT 6




T03006-NORTH COUNTY TECHNICAL SERVICE BLDG



51000 Agricultural Commissioner 4,146 43.6329% 3,15653100 Planning & Development 1,800 18.9434% 1,37053641 P&D-Petroleum 3,556 37.4237% 2,707

9,502 100.0000% 7,234




T03010-Public Works Building (SM Service Center)



54210 Public Works-Roads 4,681 53.7613% 39,78054300 Public Works-Surveyor 352 4.0427% 2,99154300 Public Works-Surveyor 792 9.0961% 6,73154410 Public Works-Flood Control 938 10.7729% 7,97154471 Public Works-Water Agency 190 2.1822% 1,61554500 Public Works-Solid Waste 105 1.2059% 89254560 Public Works-Laguna Sanita 1,649 18.9388% 14,013

8,707 100.0000% 73,993

210




FISCAL YEAR 2015-16

EXHIBIT 6




T03101-SM MENTAL HEALTH CENTER



43000 Alcohol, Drug & Mental Healt 234 1.4469% 65243000 Alcohol, Drug & Mental Healt 469 2.9001% 65343000 Alcohol, Drug & Mental Healt 938 5.8001% 2,61243100 ADMHS-Mental Health Servi 922 5.7012% 1,28443100 ADMHS-Mental Health Servi 1,348 8.3354% 1,87743100 ADMHS-Mental Health Servi 1,172 7.2471% 1,63243100 ADMHS-Mental Health Servi 938 5.8001% 1,30643100 ADMHS-Mental Health Servi 1,015 6.2763% 1,41343100 ADMHS-Mental Health Servi 1,406 8.6940% 1,95843100 ADMHS-Mental Health Servi 820 5.0705% 2,28443100 ADMHS-Mental Health Servi 703 4.3470% 97943100 ADMHS-Mental Health Servi 586 3.6235% 81643100 ADMHS-Mental Health Servi 469 2.9001% 1,30643100 ADMHS-Mental Health Servi 234 1.4469% 65243100 ADMHS-Mental Health Servi 1,110 6.8637% 1,54643100 ADMHS-Mental Health Servi 879 5.4353% 1,22443200 ADMHS-Alcohol and Drug P 234 1.4469% 326

13,477 83.3354% 14,506




T03301-SM JUVENILE HALL



22200 Probation Institutions 13,759 86.9447% 134,13799999 Other 2,066 13.0553% 20,141

15,825 100.0000% 154,278

211




FISCAL YEAR 2015-16

EXHIBIT 6




T03302-SM Juvenile Court Building



13000 County Counsel 118 1.2664% 83221100 District Attorney 1,374 14.7457% 9,68423000 Public Defender 1,649 17.6969% 11,62299999 Other 6,177 66.2910% 43,535

9,318 100.0000% 65,673




T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG



54210 Public Works-Roads 6,656 0.0000% 054410 Public Works-Flood Control 2,200 0.0000% 063300 General Services-Facilities S 4,400 33.1925% 879

13,256 100.0000% 2,648




T03404-SM CORP. YARD STEEL GARAGE/SHOPS



54210 Public Works-Roads 4,570 0.0000% 054410 Public Works-Flood Control 1,203 0.0000% 063500 General Services-Communic 1,700 22.7486% 345

7,473 100.0000% 1,517

212




FISCAL YEAR 2015-16

EXHIBIT 6




T04004-SM COURT COMPLEX BLDG C - D



21100 District Attorney 10,057 69.8112% 187,18232100 Sheriff-Law Enforcement 400 2.7766% 7,44532100 Sheriff-Law Enforcement 1,641 11.3911% 30,54380100 Law Library 2,308 16.0211% 42,957

14,406 100.0000% 268,126




T04008-SM COURT COMPLEX COURT BLDG G



21100 District Attorney 295 29.3825% 65,00523000 Public Defender 378 37.6494% 83,29563300 General Services-Facilities S 331 32.9681% 72,938

1,004 100.0000% 221,238




T05003 - Santa Maria CARES Building



43000 Alcohol, Drug & Mental Healt 402 3.8473% 043000 Alcohol, Drug & Mental Healt 5,224 49.9952% 043100 ADMHS-Mental Health Servi 1,768 16.9203% 043100 ADMHS-Mental Health Servi 241 2.3064% 043100 ADMHS-Mental Health Servi 536 5.1297% 043100 ADMHS-Mental Health Servi 1,072 10.2594% 043100 ADMHS-Mental Health Servi 1,206 11.5418% 0

10,449 100.0000% 0

213


214

EXHIBIT 7

Cost Sq. Ft. MonthlyPlan Unit Department Address Occupied Rent

11000 Supervisors 5200 8th Street, Suite 101, Carpinteria 312 213

21300 Child Support Services 4 East Carrillo Street, Santa Barbara 11,913 23,928 201 South Miller Street, Ste 202-206, & 210, Santa Maria 10,249 15,650

22100 Probation 124 Carmen Lane, Santa Maria 7,057 7,763 31100 Fire Department 1644 Oak Street, Solvang 1,500 -

314 W. Cook St., Santa Maria 1,000 -

32100 Sheriff - Law Enforcement 5775 Carpinteria Av., Carpinteria 2,000 1140 W. Hwy 246, Buellton 1,000 1 7042 Marketplace Drive, Goleta 300 - 5827 Hollister Avenue, Suite B, Goleta 200 - Sheriff NARC Enforcement Office 2,980 2,742

41100 Health Care Services 1136 East Montecito Street, Santa Barbara 6,633 7,761 545 Alisal Road, Stes. 109-111, Solvang 663 435 400 N. McClelland, Santa Maria 2,500 3,296 5201 8th Street, Suite 203, Carpinteria 480 394

43000 Alcohol, Drug & Mental Health 2034 De La Vina Street, Santa Barabara 4,225 12,674 401 East Ocean Avenue, Lompoc 4,993 5,000 941 Walnut Avenue, Carpinteria 216 -

44000 Social Services 1328 S. Broadway, Santa Maria 43,068 70,367 302 W. Carmen Lane, Santa Maria 12,000 12,000 130 E. Ortega Street, Santa Barbara (EDD) 3,211 1,800 1318 Broadway, Santa Maria Ca 93456 30,000 45,000

90901 First 5 Commission 218 West Carmen Lane Suite 111, Santa Maria 1,500 2,080 3,085 5,899

COUNTY OF SANTA BARBARA2017-18 COST ALLOCATION PLAN SUPPLEMENT

OCCUPANCY IN NON-COUNTY OWNED STRUCTURESFISCAL YEAR 2015-16

215


216



DETAILS OF COUNTY-OWNED STRUCTURES

(GOVERNMENTAL FUNDS ONLY)

FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti

ACQUISTION IMPROVEMENTS

MEANS DATE COST DATE COST

TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code A01001

A01001-CARPINTERIA VETERANS MEMORIAL BLDG

C 1/19/1936 312,939

12/5/1995 244,157

6/30/2004 510,656

BUILDING TOTALS 754,813 10,213312,939 8,01318,226

Structure Code F01001

F01001-Schwartz Building

C 6/30/2005 1,697,946

6/30/2014 640,550

BUILDING TOTALS 640,550 01,697,946 68,07168,071


F01002-McDONALD BUILDING

P 7/28/1983 405,000

6/14/1989 232,981

4/30/2002 323,535

BUILDING TOTALS 556,516 0405,000 23,06623,066


F01004-ENGINEERING BUILDING

C 1/19/1959 161,561

1/19/1964 470,617

1/19/1964 108,362

8/3/1970 547,592

6/30/2011 158,759

3/1/2015 796,013

BUILDING TOTALS 2,081,343 0161,561 49,14349,143


F01005-ADMINISTRATION BUILDING

C 1/19/1966 2,356,118

2/14/1983 536,395

6/15/1987 356,694

7/1/1990 216,970

7/1/1990 999,449

12/30/1999 113,728

6/30/2001 105,674

3/31/2002 923,406

6/30/2006 764,530

6/30/2007 270,455

6/30/2009 2,373,887

BUILDING TOTALS 6,661,188 02,356,118 211,478211,478

217





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


F02002-County Courthouse Annex

C 1/19/1929 146,479

6/1/1977 95,937

6/15/1987 10,843

3/19/1991 225,736

6/30/2007 50,484

6/30/2009 446,761

6/30/2012 5,074,151

6/30/2014 297,888

BUILDING TOTALS 6,201,801 0146,479 200,636200,636


F02003-Santa Barbara Courthouse

C 1/19/1929 1,145,153

6/1/1977 750,024

6/15/1987 84,769

7/1/1990 417,214

7/1/1990 305,303

3/19/1991 1,764,771

10/31/1996 206,696

6/30/2003 148,655

6/30/2003 35,000

6/30/2003 89,444

6/30/2011 191,320

6/30/2011 307,654

7/1/2011 796,616

10/1/2011 906,000

7/1/2014 1,213,248

6/1/2015 533,374

7/1/2015 828,548

6/30/2016 1,041,179

BUILDING TOTALS 9,619,814 175,9771,145,153 60,837236,814


F02004-SBCH East Wing & Jail

C 1/19/1929 287,199

6/1/1977 188,102

6/15/1987 21,260

3/19/1991 442,596

BUILDING TOTALS 651,958 5,942287,199 6,59312,535

218





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code J02002

J02002-CASA NUEVA OFFICE BUILDING

C 6/30/2004 5,739,618

C 6/30/2004 126,617

6/30/2004 208,148

6/30/2004 93,364

BUILDING TOTALS 301,511 8,5635,866,235 114,792123,355


J02003-PHD SAN ANTONIO BLDG. 1

P 1/19/1917 326,683

1/19/1962 250,847

12/10/1969 180,648

7/1/1980 252,023

9/11/1981 163,233

10/28/1983 175,980

1/10/1989 306,135

5/8/1989 1,974,187

10/17/1989 156,514

1/9/1990 106,392

5/31/1997 69,728

BUILDING TOTALS 3,635,687 0326,683 50,52350,523


J02007-ADMHS Childrens Services

C 1/19/1936 129,287

10/28/1983 753,391

5/31/1997 37,090

6/30/2006 5,188,802

6/30/2007 121,578

6/30/2007 119,015

BUILDING TOTALS 6,219,876 106,208129,287 7,434113,642


J02013-County Archives Building (10)

C 5/31/1997 42,773

BUILDING TOTALS 0 31242,773 1,3991,711

219





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J02014-PHD Health Care Center BLDG 4

C 1/19/1950 825,000

1/19/1968 204,482

10/28/1983 1,040,309

10/28/1983 749,716

7/1/1990 632,660

5/31/1997 152,272

6/30/2003 313,940

6/30/2004 166,959

4/30/2012 286,978

7/1/2013 773,066

BUILDING TOTALS 4,320,382 30,923825,000 30,00760,930


J02016-PHD PSYCH/HEALTH BLDG 2 & 3

C 1/19/1961 1,440,362

9/11/1981 506,460

9/11/1981 1,090,496

7/1/1990 123,070

7/1/1990 863,090

5/31/1997 172,597

6/30/2003 173,357

6/30/2006 275,874

6/30/2006 169,882

BUILDING TOTALS 3,374,827 01,440,362 46,82846,828


J02017- SB Coop Extension

P 1/19/1917 135,311

6/30/2001 239,696

6/10/2016 395,978

BUILDING TOTALS 635,674 0135,311 7,9907,990


J02029-MENTAL HEALTH BLDG

C 1/19/1967 222,269

1/19/1967 108,883

5/31/2001 240,004

5/31/2001 175,000

3/31/2002 104,528

BUILDING TOTALS 628,415 9,178222,269 14,04623,223

220





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J02030- VA Clinic & Elections

C 1/19/1967 891,401

7/1/1990 226,600

6/30/2011 1,693,269

6/30/2011 505,033

BUILDING TOTALS 2,424,902 0891,401 99,81899,818


J03010-SBC MAIN JAIL

C 6/6/1972 3,354,530

3/24/1986 209,439

4/30/1997 109,350

6/30/1999 416,496

6/30/2000 1,626,565

6/30/2000 475,794

6/30/2000 198,538

6/30/2006 149,397

6/30/2007 608,100

6/30/2008 284,628

6/30/2011 872,453

6/1/2016 2,063,981

BUILDING TOTALS 7,014,741 76,1643,354,530 131,949208,114


J04010-CORP YARD COMM/FLOOD BLDG

C 1/22/1973 127,904

BUILDING TOTALS 0 2,558127,904 02,558


J04047 - CRA Archive Building

C 12/1/2011 1,354,751

BUILDING TOTALS 0 01,354,751 27,09527,095


J05020 - EOC

C 6/30/2012 7,526,439

4/30/2014 193,066

BUILDING TOTALS 193,066 2,2077,526,439 156,044158,251

Structure Code N02001

N02001-SYV OFFICE BUILDING

C 1/19/1964 97,458

6/6/1974 81,394

12/8/1992 605,233

BUILDING TOTALS 686,627 4,95797,458 7,14812,105

221





FISCAL YEAR 2015-16

EXHIBIT 8

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TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code P01010

P01010 - Burton Mesa Public Safety Center

C 7/1/2011 5,309,794

BUILDING TOTALS 0 05,309,794 106,196106,196


P03001-Lompoc Court Complex

C 4/1/1957 224,031

7/1/1979 695,791

6/30/2002 2,130,838

6/30/2003 114,837

BUILDING TOTALS 2,941,466 28,335224,031 61,49189,827


P03003-LOMPOC ADMIN. BLDG.

C 6/6/1972 454,796

6/30/2008 239,707

6/30/2010 232,145

BUILDING TOTALS 471,852 6,429454,796 16,39722,827


P03004-Lompoc Mental Health Office

L 12/20/2002 432,250

BUILDING TOTALS 0 21,612432,250 021,612


P05001-LOMPOC VMB

C 1/19/1935 185,583

7/1/2011 325,000

1/17/2012 309,545

BUILDING TOTALS 634,545 27,153185,583 1,01428,166


P06008-LOMPOC ROAD YARD GARAGE/SHOP/STOR

C 1/19/1963 35,889

BUILDING TOTALS 0 035,889 00


P07001-LOMPOC COMMUNITY HEALTH SERVICES

C 1/18/1996 2,827,586

4/30/2002 156,302

6/30/2004 1,789,138

7/1/2015 133,212

BUILDING TOTALS 2,078,652 35,7832,827,586 60,97196,754

222





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code T02002

T02002-BETTERAVIA CENTER BLDG D. ADMIN.

P 5/23/1991 1,824,708

6/30/2006 78,637

6/30/2006 122,229

5/31/2014 1,953,370

BUILDING TOTALS 2,154,236 01,824,708 134,715134,715


T02005-BETTERAVIA BLDG C, SOCIAL SERVICES

P 7/23/1991 9,501,568

3/16/1994 585,338

7/1/2013 642,624

BUILDING TOTALS 1,227,962 3149,501,568 220,445220,759


T03006-NORTH COUNTY TECHNICAL SERVICE BLDG

C 7/1/1977 361,702

BUILDING TOTALS 0 0361,702 7,2347,234


T03010-Public Works Building (SM Service Center)

C 6/30/2006 2,959,730

BUILDING TOTALS 0 02,959,730 73,99373,993


T03101-SM MENTAL HEALTH CENTER

C 3/15/1971 562,339

6/30/1986 117,466

6/30/1997 183,941

4/1/2000 240,432

BUILDING TOTALS 541,839 8,014562,339 22,52030,535


T03301-SM JUVENILE HALL

C 1/1/1975 1,086,479

12/30/1999 722,899

12/30/1999 1,000,000

6/30/2005 8,040,000

6/30/2005 5,532,211

6/30/2006 372,328

BUILDING TOTALS 15,667,438 200,9421,086,479 134,137335,078

223





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresMulti



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


T03302-SM Juvenile Court Building

C 6/30/2005 3,177,252

6/30/2007 106,401

BUILDING TOTALS 106,401 43,5353,177,252 22,13865,673


T03403-SM CORP YARD GS SHOPS/ OFFICE BLDG

C 7/1/1978 258,455

7/1/1978 132,383

BUILDING TOTALS 132,383 5,169258,455 2,6487,817


T03404-SM CORP. YARD STEEL GARAGE/SHOPS

C 7/1/1978 148,101

7/1/1978 75,859

BUILDING TOTALS 75,859 2,962148,101 1,5174,479


T04004-SM COURT COMPLEX BLDG C - D

C 1/19/1954 284,156

1/19/1964 329,768

10/28/1983 281,333

6/30/2006 146,272

6/30/2008 1,040,433

9/30/2013 1,000,543

10/30/2013 4,906,073

BUILDING TOTALS 7,704,421 0284,156 268,126268,126


T04008-SM COURT COMPLEX COURT BLDG G

C 7/1/1990 100,000

7/1/1991 8,478,751

12/1/1991 164,306

6/30/1992 401,824

6/30/2004 441,882

BUILDING TOTALS 9,486,763 0100,000 221,238221,238


T05003 - Santa Maria CARES Building

P 3/31/2007 1,485,240

6/30/2008 1,916,667

BUILDING TOTALS 1,916,667 68,0381,485,240 068,038

Total Use StructuresMulti 60,072,460 101,744,177 3,559,181 881,488 2,677,693

224





FISCAL YEAR 2015-16

EXHIBIT 8

Use StructuresSingle



TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


A01004 - Carpinteria Health Care Center

C 6/30/2011 142,705

BUILDING TOTALS 0 5,708142,705 05,708


A02001-MONTECITO HALL & LIBRARY

C 11/16/1942 700,549

BUILDING TOTALS 0 0700,549 9,3419,341

Structure Code C11001

C11001-FIRE STATION 11

C 1/1/1967 191,050

6/30/2008 243,454

BUILDING TOTALS 243,454 0191,050 11,93611,936


C12001-FIRE STATION #12

C 7/1/1997 1,075,484

6/30/1998 120,032

BUILDING TOTALS 120,032 23,9101,075,484 023,910


C13001-FIRE STATION 13 ENGINE HOUSE

C 1/19/1958 93,745




C 7/1/2013 325,936

BUILDING TOTALS 0 0325,936 13,03713,037



C 6/30/2000 126,018

BUILDING TOTALS 0 0126,018 4,2014,201



D 7/15/1989 1,125,153

BUILDING TOTALS 0 22,5031,125,153 022,503

225





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


C18003-FIRE STATION #18 GEN/STORAGE BLDG

D 7/15/1989 115,186

BUILDING TOTALS 0 2,304115,186 02,304


C21001-FIRE STATION 21

D 7/1/2009 600,000

BUILDING TOTALS 0 20,000600,000 020,000



L 7/31/1981 263,331

BUILDING TOTALS 0 0263,331 5,2675,267


C23001-FIRE STATION 23 VEHICLE GARAGE

C 3/19/1990 288,682

BUILDING TOTALS 0 0288,682 5,7745,774


C23002-FIRE STATION 23 STATION HOUSE

C 4/6/2012 325,568

BUILDING TOTALS 0 10,852325,568 010,852



C 1/19/1965 86,249



C31004-FIRE DEPT. OPERATIONS OFFICE

C 1/19/1965 37,049




C 2/11/1991 2,310,890

BUILDING TOTALS 0 46,2182,310,890 046,218


C41001-NEW CUYAMA FIRE STATION #41

C 6/30/2003 118,658

BUILDING TOTALS 0 2,966118,658 02,966

226





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


C51002-LOMPOC FS #51 EQUIP. STORAGE BLDG

C 5/31/2012 101,616

BUILDING TOTALS 0 2,032101,616 02,032

Structure Code D00000

D00000 - Lake Cachuma Grounds

C 10/1/2011 198,523

6/30/2012 1,016,529

BUILDING TOTALS 1,016,529 0198,523 26,94826,948


D00076-LAKE CACHUMA SEWAGE TREATMENT PLAN

C 6/30/1993 853,778

6/30/1997 201,425

BUILDING TOTALS 201,425 0853,778 21,10421,104


D01010-LAKE CACHUMA PUBLIC SHOWER BLDG

C 4/18/1996 146,736

6/30/2012 419,829

BUILDING TOTALS 419,829 0146,736 16,92916,929


D01021-LAKE CACHUMA DOCK CONCESSION STAND

C 7/1/2013 619,866

BUILDING TOTALS 0 0619,866 24,79524,795


D20001-MIQUELITO PARK RESTROOMS

C 6/30/2014 127,702

BUILDING TOTALS 0 0127,702 5,1085,108


D24000 - Jalama Beach Park Grounds

C 9/30/2011 343,053

BUILDING TOTALS 0 0343,053 11,43511,435


D24009-JALAMA BEACH PARK RESTROOM #1

C 6/30/2011 101,068

BUILDING TOTALS 0 0101,068 4,0434,043

227





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


D24015-JALAMA BEACH PARK OFFICE BUILDING

G 1/4/1982 193,818

BUILDING TOTALS 0 3,876193,818 03,876


D40000 - Arroyo Burro Beach Park Grounds

C 7/1/2011 162,452

BUILDING TOTALS 0 0162,452 5,4155,415


D40002-ARROYO BURRO BCH PRK - RESTAURANT

G 11/10/1981 290,399

BUILDING TOTALS 0 5,808290,399 05,808


D40003-ARROYO BURRO BEACH PK RESTROOM

C 8/31/2015 794,279

BUILDING TOTALS 0 0794,279 13,23813,238


D42006-GOLETA BEACH OFFICE/CARPORT

G 11/16/1981 127,478

7/1/1990 176,599

BUILDING TOTALS 176,599 6,081127,478 06,081


D42009-GOLETA BEACH RES. STORAGE SHED #1

P 6/30/2005 197,175

BUILDING TOTALS 0 13,145197,175 013,145


D43003-MANNING PARK Youth HOUSE

C 7/1/2011 165,325

BUILDING TOTALS 0 0165,325 5,5115,511


D43009-MANNING PARK RESTROOM 2

C 6/30/2011 198,763

BUILDING TOTALS 0 0198,763 7,9507,950

228





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


D46002-TUCKERS GROVE PARK RESTROOM

G 10/13/1980 65,274

1/16/1990 117,813

BUILDING TOTALS 117,813 3,66265,274 03,662


D50003-LOOKOUT PARK CARPORT & STORAGE

C 2/1/1991 206,702

BUILDING TOTALS 0 0206,702 6,8906,890


D62006-WALLER PARK OFFICE

G 7/1/1978 488,194

BUILDING TOTALS 0 9,764488,194 09,764


D62062-WALLER PARK - RESTROOMS 2

C 7/1/2009 273,587

BUILDING TOTALS 0 0273,587 5,4725,472


F01006-District Attorney Office Building

P 6/30/2005 6,419,136

6/30/2008 123,005

BUILDING TOTALS 123,005 06,419,136 163,554163,554


F01009-Court Services Bldg (CASA)

C 7/1/1990 157,600

C 7/1/1990 111,991



F01011-PROBATION BUILDING

G 1/19/1959 437,758

3/1/1991 1,382,289

BUILDING TOTALS 1,382,289 0437,758 36,86136,861

229





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


F02001-HALL of RECORDS

C 1/19/1929 121,168

6/1/1977 79,360

6/15/1987 8,969

3/19/1991 186,730

6/30/2006 3,281,502

BUILDING TOTALS 3,556,561 0121,168 70,91970,919


F04001-SB VETERANS MEMORIAL BLDG.

P 1/19/1935 380,360

2/28/2014 243,467

BUILDING TOTALS 243,467 13,542380,360 013,542


F05001-IV Medical Center

P 6/30/2014 1,372,687

5/1/2016 336,054

BUILDING TOTALS 336,054 28,5741,372,687 028,574


F05003 - Isla Vista Foot Patrol Substation

P 6/30/2009 4,629,426

BUILDING TOTALS 0 04,629,426 92,58992,589


F05001-IV Solar Car Park

P 6/30/2014 932,568

BUILDING TOTALS 0 31,086932,568 031,086


F05001-IV Church

P 6/30/2014 374,618

BUILDING TOTALS 0 7,492374,618 07,492


F80100-SUMMERLAND HOUSE

C 7/1/2009 297,109

BUILDING TOTALS 0 0297,109 5,9425,942

Structure Code FL3007

FL3007 - Franklin Health Care Center

P 6/30/2009 1,486,452

BUILDING TOTALS 0 185,8061,486,452 0185,806

230





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code H01001

H01001-SB AHR SHELTER MAIN OFFICE

C 7/1/1980 345,827

6/30/2009 364,340

BUILDING TOTALS 364,340 9,108345,827 6,91716,025


J01001-DSS Community Center

C 1/19/1963 116,528

6/15/1987 111,346

6/30/2008 552,990

BUILDING TOTALS 664,336 18,433116,528 2,22720,660


J01003-Coroner Offices

C 1/19/1963 15,109

6/15/1987 14,437

6/30/2008 115,000

BUILDING TOTALS 129,437 3,83315,109 2894,122


J01009-Vegetation Management

C 1/19/1958 36,824



J01010-SOD OFFICE 2

C 1/19/1958 36,824



J01011-Sheriff Special Ops Intel Off.

C 1/19/1958 8,093



J01015-SB JUVENILE SERVICES/PROBATION

C 1/19/1958 512,211


231





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J01018-SB JUVENILE HALL

C 1/19/1953 194,807

1/19/1966 191,861

1/25/1971 185,699

6/1/1991 106,007

6/30/1992 279,915

5/31/2002 189,731

6/30/2003 147,672

BUILDING TOTALS 1,100,885 0194,807 26,94226,942


J02004-PHD ADMINISTRATION BLDG 8

C 5/31/1997 6,388



J02006-Annex

C 5/31/1997 8,987

6/30/2011 213,435

BUILDING TOTALS 213,435 08,987 8,8978,897


J02020-AG. COMM./WEIGHTS & MEASURES

C 1/19/1941 113,332

5/31/1997 10,636

BUILDING TOTALS 10,636 0113,332 425425


J02022-EMPLOYEE UNIVERSITY

P 5/31/2002 323,217



J02028-SOCIAL SERVICE MAIN OFFICE

C 1/30/1991 7,990,309

3/15/1994 750,568

6/30/2009 357,766

6/30/2010 400,296

7/1/2013 875,985

BUILDING TOTALS 2,384,615 23,8517,990,309 217,573241,424

232





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J03015-SBC MAIN JAIL NW Facility

C 7/20/1987 3,667,097

7/20/1987 1,000,000

7/1/1990 122,568

7/1/1990 113,167

6/30/2005 293,663

BUILDING TOTALS 1,529,398 13,3333,667,097 56,23769,570


J03017- Medium Security Facility (MSF)

C 1/19/1959 115,531

6/15/1987 118,316

7/1/1990 307,361

8/31/2001 531,052

BUILDING TOTALS 956,729 0115,531 25,18625,186


J03021- Jail Laundry

C 9/9/1991 509,492

BUILDING TOTALS 0 0509,492 10,19010,190


J03028- INMATE RECEPTION CENTER (IRC)

C 4/1/1990 9,472,060

BUILDING TOTALS 0 09,472,060 189,441189,441


J03034 - 911 EMERGENCY DISPATCH CNTR

C 7/1/1997 1,982,729

BUILDING TOTALS 0 01,982,729 26,43626,436


J03035-SHERIFF ADMINISTRATION BUILDING

C 9/11/1972 490,359

3/17/1986 745,524

6/15/1987 197,215

BUILDING TOTALS 942,739 0490,359 35,01935,019


J04001-SHERIFFS SHOOTING RANGE

C 6/30/2004 2,420,387

BUILDING TOTALS 0 02,420,387 48,40848,408

233





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J04002-SHERIFFS TRAINING FACILITY BUILDING

G 6/30/2000 285,622

BUILDING TOTALS 0 11,425285,622 011,425


J04014-CORP YARD VEHICLE OPS OFFICE/GARAGE

C 1/22/1973 14,484



J04019-CORP YARD VEHICLE OPS SHOP

C 1/22/1973 138,079

BUILDING TOTALS 0 0138,079 2,7622,762


J04034-PARKS ROAD YARD OFFICE/SHOP/PRKNG

C 2/4/1992 962,943

BUILDING TOTALS 0 0962,943 19,25919,259


J05001-FIRE DEPARTMENT ADMIN. BLDG

C 1/19/1967 147,683

6/5/1991 1,684,691

BUILDING TOTALS 1,684,691 56,156147,683 2,95459,110


J05002-FIRE DEPARTMENT ADMIN. WAREHOUSE

C 1/19/1967 32,012

6/5/1991 365,179

BUILDING TOTALS 365,179 12,17332,012 64012,813


J05005-SBCOFD Warehouse/Office

C 1/19/1967 57,040

6/5/1991 650,682

BUILDING TOTALS 650,682 21,68957,040 1,14122,830


J05011-SBEO ADMINISTRATION BLDG.

C 1/19/1965 531,559


234





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


J05016-SBEO AUDITORIUM

C 1/19/1965 154,259


Structure Code L02001

L02001-LPBC DINING HALL & KITCHEN

C 7/4/1994 1,281,916

6/30/1996 142,663

BUILDING TOTALS 142,663 01,281,916 47,48647,486


L02005-LPBC TRI-CTY BOOT CAMP VOCATIONAL BLD

G 6/5/1998 369,153

BUILDING TOTALS 0 12,305369,153 012,305


L02013-LPBC TRI-COUNTY BOOT CAMP DORM

G 6/5/1998 606,558

BUILDING TOTALS 0 20,219606,558 020,219


L02021-LPBC Los Robles High School

C 1/19/1963 142,739



L02024-LPBC ADMINISTRATION BUILDING

C 7/7/1994 568,971

BUILDING TOTALS 0 0568,971 18,96618,966


L03001-SY AIRPORT ADMINISTRATION BLDG

C 2/26/1970 166,024

6/30/1980 288,715

3/10/1986 113,207

6/30/1986 517,783

6/30/2007 641,519

3/31/2014 853,867

BUILDING TOTALS 2,415,091 60,538166,024 5,77466,312


L03004-SY AIRPORT HANGER A1-10

C 6/30/1980 52,920

BUILDING TOTALS 0 052,920 1,0581,058

235





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


L03010-SY AIRPORT HANGER B1-10

C 6/30/1980 70,004

BUILDING TOTALS 0 070,004 1,4001,400


L03012-SY AIRPORT HANGER C1-14

C 6/30/1980 73,810

BUILDING TOTALS 0 073,810 1,4761,476


L03041-SY Airport USFS Building

C 6/30/2010 693,868

BUILDING TOTALS 0 27,755693,868 027,755


N01002-BUELLTON SENIOR CNTR BLDG A & B

C 1/19/1965 18,524



N02002-SOLVANG SENIOR CENTER

C 1/19/1964 27,670

6/6/1974 23,109

BUILDING TOTALS 23,109 027,670 00


N02006-SYV AG COMMISSIONERS OFFICE

C 1/19/1964 2,152

6/6/1974 1,797

BUILDING TOTALS 1,797 02,152 00


P02001-VANDENBERG VILLAGE LIBRARY

C 6/30/2002 57,677

6/30/2002 100,000

6/30/2002 100,000

BUILDING TOTALS 200,000 8,00057,677 2,30710,307


P06004-LOMPOC ROAD YARD MODULAR OFFICE

C 1/19/1963 14,406


236





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


P06005-LOMPOC ROAD YARD GARAGE

C 1/19/1963 44,393



P06007-LOMPOC ROAD YARD SHOP & STOR.

C 1/19/1963 35,889



P06009-Bridgehouse Shelter

P 7/1/2012 1,024,194

3/31/2014 246,027

BUILDING TOTALS 246,027 35,4461,024,194 035,446


P07003-LOMPOC DEPT OF SOCIAL SERVICES BLDG

C 12/8/1995 1,991,786

4/30/2002 156,000

BUILDING TOTALS 156,000 01,991,786 39,83639,836


P07004-Lompoc Wellness Center

C 6/30/2005 162,590

BUILDING TOTALS 0 3,252162,590 03,252


P10001-SURF STATION Shelter 1

G 1/11/2001 1,108,640

BUILDING TOTALS 0 11,0861,108,640 011,086


T02001-BETTERAVIA BLDG B, SM Health Care Center

P 5/23/1991 4,157,031

6/30/2008 379,730

6/30/2010 114,520

BUILDING TOTALS 494,250 13,3114,157,031 83,14196,451


T02006-BETTERAVIA BLDG A PROBATION

P 5/23/1991 3,947,888

6/30/2007 173,739

BUILDING TOTALS 173,739 03,947,888 87,64587,645

237





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED


T03001-SM AG COMMISSIONERS PESTICIDE BLDG

C 6/30/1979 259,405



T03011-SM Animal Services Shelter

C 6/30/2005 916,000

C 6/30/2005 2,610,057

6/30/2005 944,000

6/30/2006 150,379

BUILDING TOTALS 1,094,379 88,8513,526,057 26,659115,511


T03201-SM SHERIFFS SUB-STATION

C 5/10/1971 268,259

6/15/1987 413,604

BUILDING TOTALS 413,604 0268,259 15,70515,705


T03402-SM CORP YARD VEHICLE OPS BLDG

C 7/1/1978 153,569

7/1/1978 78,659

BUILDING TOTALS 78,659 3,071153,569 1,5734,645


T03419 - SM Flood Control Garage

P 6/30/2009 151,776

BUILDING TOTALS 0 5,059151,776 05,059


T04006-SM COURT COMPLEX Bldg A-B

C 7/1/1974 147,590

6/30/1996 176,715

6/30/2004 513,147

BUILDING TOTALS 689,862 0147,590 17,33217,332

Structure Code X01001

X01001-NEW CUYAMA MODULAR LIBRARY

C 1/19/1951 129,815

6/30/2014 937,842

BUILDING TOTALS 937,842 0129,815 18,75718,757

238





FISCAL YEAR 2015-16

EXHIBIT 8




TOTAL

DEPRECIATION

DEPRECIATION

EXCLUDED

DEPRECIATION

ALLOCATED

Structure Code X01010

X01010 - New Cuyama Aquatics Complex

C 6/30/2010 637,910

BUILDING TOTALS 0 0637,910 9,7009,700

Total Use StructuresSingle 82,885,889 26,001,180 2,538,787 904,227 1,634,560

Total Single & Multi use 142,958,349 127,745,357 6,097,968 1,785,715 4,312,253

ACQUISTION MEANS CODES:

C CONSTRUCTED

D DONATED

P PURCHASED

L-P LEASE-PURCHASE

239


240




PENSION TRUST FUND

&

RISK MANAGEMENT

241


242


Exhibit 10 Cost Allocation Plan Supplement

Schedule of Actuary Reports

Self-Insurance Fund Report Date

Self-Funded Dental Plan July 26, 2016

Self-Insured Unemployment Insurance Fund December 12, 2016

Self-Insured Workers’ Compensation Fund July 7, 2016

Self-Insured Liability Fund June 6, 2016

Self-Insured Medical Malpractice Fund June 6, 2016

244

►TURNER David E. Turner, FSA

Consulting and Actuarial LLC 3000-F Danville Blvd., #156, Alamo CA 94507

Phone/fax toll-free: (877) 496-1782

[email protected] www.tcbenefits.com

July 26, 2016

Ms. Maya Barraza


1226 Anacapa St.

Santa Barbara, CA 93101

RE: Actuarial Report - Dental IBNR and Claim Fluctuation Margin

Dear Andreas:

This letter will recommend appropriate levels of reserves for the Santa Barbara County self-funded

dental program for both Incurred But Not Reported (IBNR) and claims fluctuation margin based on

actuarial analysis.

Background

The County participates in a self-funded EIA-sponsored pool, with the County’s claims, rates, and

reserves established independently from the pool.

Analysis of Reserves for IBNR Claims

Reserves for IBNR claims reflect the liability for claims incurred but not yet paid due to normal billing,

submission, and processing delays. In the event of self-funded plan termination, this IBNR liability

would be funded by the plan and would be covered by funds set aside during pre-termination

operations. Normally, this reserve is less than 1 month of average actual dental claims and

administrative expenses, depending on the TPA’s processing patterns. Estimated reserves for IBNR

claims for the Santa Barbara County Dental Program are as follows:

IBNR

% of Paid Claims

As of 5/31/16

$135,604

5.7%

Our analysis uses completion factor methodology. This approach applies completion factors (the

estimated percentage of claims incurred and paid after 1 month, 2 months, 3 months, etc.), developed

over the most recent 6 months of data, to claim lag data to calculate estimated incurred claims for each

month during the prior year. This is a standard actuarial methodology that is well known throughout

the health and welfare industry.

245

mailto:[email protected]

Claim Fluctuation Margin

Claim fluctuation margin is an optional but highly recommended reserve that enables self-funded plans

to manage unfavorable claim years through the use of funds set aside for random claim fluctuation.

The amount of this reserve is usually defined by a confidence level such as 70%, 80%, 90%, etc. that

quantifies the probability that claims will not exceed premium plus the specified margin in any given

year. Most groups strive to fund this reserve to a 95% confidence level within 3-5 years following the

commencement of operations.

The methodology used for this analysis is normally the simulation of multiple years of random claim

experience. The approach defines the estimated claim level that will produce the confidence levels

described above. When a group is large enough to be fully credible, its historic claim volatility is a

more reasonable predictor of its future results. This is especially important if the actual volatility is

higher than the simulated results.

Claim Fluctuation Margin recommendations are as follows:

Confidence Level

Self-Funded

Dental

70%

80%

90%

95%

Other

Margin

(% of claims)

6.0%

9.0%

12.0%

15.0%

20.0%

Based on

$2.39M

Claims

$143,155

$214,733

$286,310

$357,888

$477,183

The above chart shows confidence levels from 70%-95%. It also shows a slighty higher funding option

that would help the plan to remain fully funded in the event of headcount growth, consecutive years of

unfavorable claims, etc.

246

Program Financials

The following table shows the funding status for the various different options:

Confidence Level

Self-Funded

Dental

70%

80%

90%

95%

EIA

CFM%

Total Assets

6/30/16

$1,112,352

IBNR

$135,604

CFM

$143,155

$214,733

$286,310

$357,888

$477,183

Total

IBNR/CFM

$278,759

$350,337

$421,914

$493,492

$612,788

Surplus/Deficit

$833,593

$762,015

$690,438

$618,860

$499,564

The County maintains cash and investments sufficient to fund both IBNR and Margin. A surplus

position provides the maximum flexibility in rates setting, reserving, etc.

Recommendations

Our recommendations are to:

Establish and fund IBNR reserves as shown above

Establish a fund a 95%+ Confidence Level Claim Fluctuation Margin Reserve as shown

above.

We look forward to discussing this information with you.

Sincerely,

David E. Turner, FSA

Manager

TURNER CONSULTING AND ACTUARIAL, LLC

247


260

1750 Creek

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261

2

Assuming a 1% annual investment income rate, our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at April 30, 2016 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and LAE

at April 30, 2016 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL

Loss and ALAE $15,540,000

ULAE 0

InvestmentIncome Offset (512,000)

Discounted Loss and LAE $15,028,000 $16,426,000 $17,042,000 $17,763,000 $18,665,000 $19,837,000

Our conclusions regarding the County’s liability for unpaid loss and loss adjustment expenses (LAE) at June 30, 2016 are summarized in the table below.

Santa Barbara County Self-Insured Workers’ Compensation Program Estimated Liability for Unpaid Loss and LAE

at June 30, 2016 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL



Discounted Loss and ALAE $14,305,000 $15,635,000 $16,222,000 $16,909,000 $17,767,000 $18,883,000

Available Funding 11,617,000

Surplus or (Deficit) ($2,688,000) ($4,018,000) ($4,605,000) ($5,292,000) ($6,150,000) ($7,266,000)

Please note that our estimates do assume a significant amount of case reserve redundancy. In fact, our estimates for certain older years actually assume negative amounts of Incurred But Not Reported (IBNR) reserves. After a run-up of case reserves in prior evaluations, it does appear that these reserves have been decreasing as would have been anticipated.

Additionally, we have provided funding estimates for upcoming years assuming a $500,000 self-insured retention. We estimate the ultimate cost of claims and expenses

262

3

for claims incurred during the 2016-17 program year to be $14,288,000. This translates to a rate of $4.01 per $100 of payroll.

We provide in the table below our funding estimates for the 2016-17 fiscal year assuming a self-insured retention of $500,000.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2016-17

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 1,148,000



Rate per $100 of 2016-17 Payroll $4.01 $4.40 $4.55 $4.73 $4.95 $5.23

The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2016. They are for losses and loss adjustment expenses only, and do not include a provision for loss control, overhead, excess insurance premiums, and other expenses associated with the program.

263

4

We provide in the table below our funding estimates for the 2017-18 fiscal year assuming a self-insured retention of $500,000.

Santa Barbara County Self-Insured Workers’ Compensation Program Loss and LAE Funding Guidelines for 2017-18

Self-Insured Retention (SIR) of $500,000 Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 1,182,000




The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2017. They are for losses and loss adjustment expenses only, and do not include a provision for loss control, overhead, excess insurance premiums, and other expenses associated with the program.

264

5

Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative.

The ultimate impact on loss costs of legislated benefit adjustments are generally difficult to forecast in advance because the changes typically take place over a period of several years following enactment. Furthermore, actuarially derived benefit level evaluations often underestimate actual future cost levels. The shortfalls result from a variety of circumstances, including: increases in utilization levels, unanticipated changes in administrative procedures, and cost shifting among benefit categories. Thus, actual cost increases could differ, perhaps substantially, from the WCIRB’s estimates.

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County’s internal use. It is not intended for general circulation.

We appreciate the opportunity to be of service to Santa Barbara County in preparing this report. Please feel free to call Derek Burkhalter at (916) 244-1167 or Becky Richard at (916) 244-1183 with any questions you may have concerning this report.

Sincerely,

Bickmore

Derek Burkhalter, ACAS, MAAA Manager, Property and Casualty Actuarial Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries

Becky Richard, ACAS, MAAA Manager, Property and Casualty Actuarial Services, Bickmore Associate, Casualty Actuarial Society Member, American Academy of Actuaries

265


266

1750 Creek

Monday


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267

2


Santa Barbara County Self-Insured Liability Program

Estimated Liability for Unpaid Loss and LAE at June 30, 2016

Marginally Recommended Range Expected Acceptable Low Target High Conservative 70% CL 75% CL 80% CL 85% CL 90% CL


ULAE 388,000




Surplus or (Deficit) $2,152,000 $1,521,000 $1,248,000 $921,000 $515,000 ($25,000)

268

3






ULAE 441,000




Surplus or (Deficit) $2,689,000 $1,985,000 $1,680,000 $1,316,000 $862,000 $259,000

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative.

Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.

269

4

The table below shows our funding recommendations for Santa Barbara County for the 2016-17 fiscal year.


Funding Guidelines for 2016-17 Self-Insured Retention (SIR) of $500,000



ULAE 402,000



Non-claims Related Expenses 4,156,000 4,156,000 4,156,000 4,156,000 4,156,000 4,156,000

Indicated Funding $7,089,000 $7,596,000 $7,840,000 $8,130,000 $8,491,000 $8,972,000


The funding recommendations shown in the table above do not include any recognition of the existing funding margin at June 30, 2016.

The table below shows our funding recommendations for Santa Barbara County for the 2016-17 fiscal year at the $250,000, $500,000, $750,000 and $1,000,000 SIR options.

Discounted FY 2016-17 Liability Loss and LAE Funding Guidelines

Marginally Recommended Range Acceptable Low High Conservative

SIR Expected 70% CL 75% CL 80% CL 85% CL 90% CL $250,000 $2,535,000 $2,973,000 $3,184,000 $3,435,000 $3,747,000 $4,163,000 $500,000 $2,933,000 $3,440,000 $3,684,000 $3,974,000 $4,335,000 $4,816,000

$750,000 $3,134,000 $3,676,000 $3,936,000 $4,246,000 $4,632,000 $5,146,000

$1,000,000 $3,255,000 $3,818,000 $4,089,000 $4,411,000 $4,812,000 $5,345,000

270

5






ULAE 415,000



Non-claims Related Expenses 4,337,000 4,337,000 4,337,000 4,337,000 4,337,000 4,337,000

Indicated Funding $7,373,000 $7,898,000 $8,150,000 $8,451,000 $8,824,000 $9,322,000



271

6

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation.


Sincerely,

Bickmore



272

1750 Creek

Monday


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Dear Mr

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273

2


Santa Barbara County Self-Insured Medical Malpractice Program



Loss and ALAE $73,000

ULAE 12,000


Discounted Loss and LAE $84,000 $97,000 $103,000 $110,000 $118,000 $129,000

Available Funding 701,000

Surplus or (Deficit) $617,000 $604,000 $598,000 $591,000 $583,000 $572,000

274

3






ULAE 13,000



Available Funding 723,000

Surplus or (Deficit) $640,000 $627,000 $621,000 $615,000 $607,000 $596,000

GASB #10 does not address an actual funding requirement for the program, but only speaks to the liability to be recorded on the County’s financial statements. Because actuarial estimates of claims costs are subject to some uncertainty, we recommend that an amount in addition to the discounted expected loss costs be set aside as a margin for contingencies. Generally, the amount should be sufficient to bring funding to the 75% to 85% confidence level for primary programs. We consider funding to the 70% confidence level to be marginally acceptable and funding to the 90% confidence level to be conservative.

Furthermore, the CSAC Excess Insurance Authority standard states that based upon the actuarial recommendations, the member should maintain reserves and make funding contributions equal to or exceeding the present value of expected losses and a reasonable margin for contingencies.

275

4






ULAE 8,000



Non-claims Related Expenses 291,000 291,000 291,000 291,000 291,000 291,000

Indicated Funding $329,000 $338,000 $342,000 $347,000 $353,000 $362,000



276

5






ULAE 8,000



Non-claims Related Expenses 390,000 390,000 390,000 390,000 390,000 390,000

Indicated Funding $428,000 $437,000 $441,000 $446,000 $452,000 $461,000



277

6

The report that follows outlines the scope of our study, its background, and our conclusions, recommendations, and assumptions. Judgments regarding the appropriateness of our conclusions and recommendations should be made only after studying the report in its entirety, including the graphs, attachments, exhibits and appendices. Our report has been developed for the County's internal use. It is not intended for general circulation.


Sincerely,

Bickmore



278

THE END

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